9911796707
TMI Blog2004 (10) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order]. The appellant is a manufacturer of colouring matter and master batches. Central Excise Officers visited their unit on 3-2-2000 and took a stock of finished products lying in the factory. This revealed an excess of about 18 MTs. (2 varieties). The goods were seized and the Show Cause Notice dated 26-7-2000 was issued alleging that The assessee appears to have deliberately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 11-2-2000 explaining that the goods found in excess on 3-2-2000 was the production of the previous night and that they came to be excluded from RG-1 register only because that register was written up to the previous day i.e. 2-2-2000. That letter further stated that The said excess stock were in fact lying scattered in the factory after processing during the night and the earlier day and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re presence of excess of finished goods did not justify confiscation of the excess of the goods. Reliance has been placed in this connection on the decision of this Tribunal in the case of Lakshmi Polypack Pvt. Ltd. v. C.C.E., Hyderabad-I - 2003 (56) RLT 64 wherein the Tribunal held that non-accountal in RG-23A Part I by itself was no ground for confiscation of the goods and imposition of fine and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officers was on the next day. It is not being denied that the factory was in continuous production. Therefore, stock being in excess of RG 1 account is bound to take place. Further, the appellant has pointed out that the excess goods had been produced only from raw material which had been entered in the RG 23A Part I register. If it was the intention of the appellant to clandestinely dispose o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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