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TMI Blog1977 (8) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal are that the charges on account of which action has been taken against the appellant are valid particularly because the major charge, i.e. non-submission of price list and classification list and accounting of 28 coils of size 7 x 036 have been dropped after considering the defence of the appellants. Confiscation of 6 coils of size 7 x 036 and 217 coils of size 1 x 040 is not justified be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the same analogy, packed wired and cables can also lie in the finishing room without attracting any penal provisions of the Central Excise Rules. 2. I have considered the above pleas by going through the case records and after examining the Adjudication Order. The appellate have been penalised for contravention of rule 173-G(4) read with rule 53 and rule 173-G(6) of Central Excise Rules. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for consideration is whether 6 coils of size 7 x 036 and 217 coils of size 1 x 040 were entered in the R.G. 1 or not. The Deputy Collector has arrived at the conclusion that the entries were not made in the Register by the time of the visit of the Central Excise Officers on 17-1-1975 because there was a time lag of 3 days between the date of seizure and the date on which the owner addressed a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has mainly been placed on the statement of Shri R.C. Yadav that the coils were not entered in the R.G. 1 register and the late production of R.G. 1 by the owner. R.G. 1 itself was seen only on 19-1-1975 when it was found to contain entries in respect of goods which have been seized. The R.G. 1 was not recovered from the almirah which was seized by the Central Excise Officers. There is no evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules. I, therefore, set side the order of confiscation of 223 coils of electric wires and cables and also the order of the Deputy Collector imposing a redemption fine on the appellants of ₹ 200/- in view of confiscation of the above goods. However, the order of imposition of personal penalty of ₹ 250/- on the appellant for contravention of Rule 173-G (6) of Central Excise Rules will st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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