2004 (10) TMI 394

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..... l is directed against demand of duty and imposition of penalty on the ground that petrol engines entered in the RG-I of the appellant were not available on verification. 2. I have perused the records and heard both sides. 3. The facts of the case are that on 22-12-1998 the appellant s premises were visited by Central Excise Officers and verification of stock, was carried out. As against the 24 .....

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..... as submitted that the absence of certain parts cannot be the reason for holding that the goods are not available in stock. If at all, it is a case where the appellant had entered incomplete goods as production in the RG 1 register. As against this, learned DR has pointed out that RG register is the register for entering finished goods and the appellant s version that the petrol engines entered in .....

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