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TMI Blog2012 (6) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ry clearly come-up on records in the shape of deposition of various persons that the boards in question were still in semi-finished condition and were not ripe for making their entry in RG-1 register. Confiscation of the same is neither justified nor warranted - Decided in favor of assessee. - Excise Appeal No.222 of 2005 - - - Dated:- 18-5-2012 - Ms. Archana Wadhwa, Mr. Mathew John, JJ. Present for the Appellant Shri L.P.Asthana, Adv. Ms. Neha Gulati, Adv. Present for Respondent Shri R.K.Varma, DR Per Ms. Archana Wadhwa: The present appeal stands filed against the order of the Commissioner, Rohtak vide which he has confiscated the Medium Density Fibre Boards (hereinafter referred to as MDF Boards) totally value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department (by the production department) for finishing and grading. He further deposed that as and when they get orders for the said goods, the same are taken up for finishing, i.e., re-sanded to remove the spots, marks etc. and issued to the quality control department for testing. After clearing the quality test, the same are dispatched to their concerned section and after recording in their RG-1 register, the same are cleared on payment of duty. 4. The factory premises were again visited by the officers on 20.04.01 and various records were resumed under Panchnama. Statement of Shri Mukesh Bhargava, G.M.(Operations) was recorded deposing that huge stock of goods was accumulated on account of sudden stoppage of export due to cancellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to seizure vide seizure memo dtd. 13.08.01. 7. On the above facts, SCN dtd. 24.09.2002 was issued proposing confiscation of goods and imposition of penalties. The said SCN culminated into impugned order. 8. The only issue required to be decided in the present appeal is as to whether the goods in question were fully finished final products requiring their entry in RG-1 register or the same were in semi-finished condition as contended by the appellant. It is seen that the initial statement of the responsible officers of the company are to the effect that the goods in question have not attained finality in as much as sanding is required to be done for removal of spots etc. and the same are required to be cut in sizes. Quality test is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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