2000 (10) TMI 445

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..... [Order per : Gowri Shankar, Member (T)]. The appeal is against the order of the Collector (Appeals) confirming the order of the Addl. Collector confiscating a quantity of pipes manufactured by the appellant and permitting them redemption on fine, and imposing penalty on it under Rule 173Q. The Addl. Collector found that the appellant had undertaken the manufacture of these pipes without .....

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..... eptable. The decisions of the Tribunal which have been cited Southern Steel Ltd. v. UOI, 1979 (4) E.L.T. J402, Garden Silk Mils v. CCE, 1991 (51) E.L.T. 373 related to situations where the goods were confiscated on the finding that they were clandestinely removed without payment of duty. We are here concerned with manufacture of goods without registration. The sub-clause (c) of sub-rule (1) of 173 .....

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