2001 (1) TMI 382

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..... : S.S. Sekhon, Member (T)]. This appeal is against the confiscation and imposition of fine of Rs. 4,000/- imposed on 31,680 Nos. of Welding Electrodes valued at Rs. 33,000/- which were seized by the Officers when they visited the appellants factory on 2-4-1993. These electrodes were found to be unaccounted, packed in 33 cases and were about to be removed without payment of duty. The impugned .....

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..... goods and no reasons are coming forth why they were then found packed, if they required further processing. However, the goods were found in the factory premises. They were not entered in RG. 1, therefore, we uphold the order of redemption fine of Rs. 4,000/- imposed and direction to enter the same in RG 1 and clear as per law. (b) As regard the demand of duty of Rs. 3,28,790.53 demanded on non .....

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