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TMI Blog1996 (2) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeal, the appellants have assailed the order of Collector, Central Excise inasmuch as the Collector denied the de novo adjudication, enhanced the redemption fine from Rs. 5,000/- to Rs. 50,000/- and quantum of penalty from Rs. 10,000/- to Rs. 25,000/-. 2. The facts, in brief, of the case are that the appellants are engaged in the manufacture of marble tiles. On a visit by the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal before this Tribunal. 3. Shri A.L. Mathur, the learned Consultant appearing for the appellants submitted that marble tiles seized by the authorities were not fully manufactured. He submitted that the fact was that the marble tiles after being prepared needed some more things to be done and only packed tiles were entered in RG-1 register. He submitted that this fact was explained to the of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the appeal may be allowed. 5. Shri Mewa Singh, the learned SDR submitted that the fact remains that the goods even if in semi-finished condition, should have been entered in RG-1 register that the RG-1 register specifically provides a column for semi-finished goods. He therefore, submitted that the plea of the appellants that the goods had not reached the RG-1 stage is not tenable. On the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duce the quantum of penalty from Rs. 25,000/- to Rs. 10,000/- (rupees ten thousand only). On the question of redemption fine, I find that the Collector initially had allowed the goods to be redeemed on payment of a fine of Rs. 5,000/-. This quantum of redemption fine appears to be reasonable and is held so. Therefore, the quantum of redemption fine is reduced from Rs. 50,000/- to Rs. 5,000/- (rupe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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