2009 (9) TMI 789

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..... n ble High Court of Gujarat on the appeal filed by the Revenue against the order of this Tribunal No. A/2841-2842/WZB/AHD/07, dated 26-10-07 [2008 (221) E.L.T. 588 (Tribunal)]. Following substantial questions of law arose for the consideration of Hon ble High Court in this case. (i) Whether non-accountal of manufactured goods and raw material is statutory registers, i.e. RG-1 and RG-23, is in vi .....

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..... . 3 (S.C.) = 2009 (92) RLT 691 (S.C.). 3. Hon ble High Court of Gujarat has directed this Tribunal for reconsideration of the question of imposition of penalty and confiscation in the light of decision of Hon ble Supreme Court as regards imposition of penalty under Section 11AC. This is a case of detection of excess stock of finished goods vis-a-vis recorded balance in RG-1 found during the vi .....

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