9911796707
TMI Blog2001 (1) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal is against the order passed by the Commissioner of Central Excise vide which he has confiscated the finished goods with an option to the appellant to get the same redeemed on payment of redemption fine of Rs. 1 lakh on the ground that at the time of visit of the officers in the appellants factory, the said goods were not entered in their RG-1 record. A personal penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present impugned order deals only with the excess found goods. 3. I have heard Shri Nitin Jain, ld. Consultant appearing for the appellant and Shri R.K. Roy, ld. JDR for the Revenue. The appellants had contested before the adjudicating authority that the goods at the time of seizure were under process and were pending inspection of the Railway inspecting authority, for whom the goods are pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal. 4. On the other hand Shri Roy contends that the verification of the stock took place with the assistance of the appellants representative, who signed the stock verification report without any protest. The plea that the goods were not inspected and as yet had not reached RG-1 stage is an afterthought on the part of the appellants. 5. After giving my careful consideration to the issue inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout payment of duty, the benefit of doubt has to be extended to them by accepting that the goods in question were not tested till the time of the visit of the officers and as such were not ripe for their entry in RG-1 record. The goods were also still in the factory premises and from the mere fact of their non-entry in the RG 1, it cannot be inferred that the same were meant for clearance without ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
