2004 (12) TMI 512

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..... der]. -  The appellant is a manufacturer of automobile parts, the Central Excise Officers visited the appellant's factory on 22-12-1998 and did a stock taking. They seized goods worth over Rs. 13 lakhs on the ground that they were finished goods not entered in the RG-I. Subsequently, proceedings were initiated for the confiscation of the seized goods under Section 173Q of the Central Excise .....

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..... - 2004 (169) E.L.T. 341. 4. It is clear from the facts on record that the goods were found in the inspection room and the appellant's representative had explained that goods were awaiting final inspection, that non-entering in the RG-I is not a case of failure to account for the goods or the goods having been produced clandestinely. In fact, the appellant has fully explained the factual pos .....

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