2004 (12) TMI 512

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..... 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 Rules and i .....

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..... . 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 position and accounted for .....

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