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TMI Blog2016 (3) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention to remove goods in a clandestine manner and to evade duty. Hence, the OIO and the impugned OIA are set aside. Consequently, redemption fine and penalty are also set aside. - Decided in favour of assessee - E/1592-1593/2009-SM - Final Order Nos. A/11160-11161/2015-WZB/AHD - Dated:- 21-7-2015 - Shri P.M. Saleem, Member (T) Shri P.P. Jadeja, Consultant, for the Appellant. Shri L. Patra, Authorised Representative, for the Respondent. ORDER The facts of the case are same in the two appeals before us and hence they are taken up together and disposed of by this common order. The brief facts of the case are as follows : - (1.1) The appellants are engaged in the manufacture of Copper Pipes, Bars, Flats, Sections, St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee is before us against the said order of Commissioner (Appeals). 3. Heard both sides. The learned Consultant for the appellants submits that the goods found in stock by the officers in the factory premises during their visit on 5-1-2006 and 6-1-2007 had not reached the finishing stages and required further operations and testing etc. to reach the finish stage. Further he submits that therefore there was no requirement to enter the stock in RG-1 Register and hence there is no violation of the provisions of Central Excise Act for Rules. He drew attention to the Certificate of Chartered Engineer dated 30-7-2007, the relevent portion of which is reproduced below :- Above Products, require following operations to make them Final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further operations nor testing at the time of investigation and it was only raised at the stage of first Adjudication. He also relied upon the decision of this Hon ble Tribunal in the case of Nissan Copper Pvt. Ltd. v. Commissioner of Central Excise (Appeal) [2014 (313) E.L.T. 449 (Tri.-Ahmd.)]. 6. A perusal of the records show that the DGCEI Officers visited the factory premises on 5-1-2007 and 6-1-2007. It is mentioned in the SCN that During the physical verification of the stock of finished goods lying in the factory premises of the said company under the subject panchnama, it was observed that 29714 kgs. of various types of articles of copper in fully finished and ready-to-dispatch condition valued at ₹ 99,43,450/- were lyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adhya Pradesh in the case of Supreme Industries Ltd. v. C.E.S.T.A.T., New Delhi [2007 (214) E.L.T. 187 (M.P.)] has held as follows : - 9. In the cases relied upon by Shri Sharma, learned counsel for the respondents, the factual aspects are somewhat different. In the case of Natco Pharma Ltd. v. Commissioner of Central Excise, Hyderabad, 2001 (136) E.L.T. 282, the goods were found without entry in the RG-I register after all the tests were conducted and it was in fully packed condition ready for transportation. Similarly in other cases stock found were completely ready for despatch and in most of the cases intention to evade duty was apparent. In the present case, except for finding that the goods were lying in the factory, there is neit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in fact, the removal of air conditioners were established. In the present case, stock was lying in the factory kept on hold which was to be subjected to quality control test. As such, in the facts and circumstances of the present case, I am of the considered view that the assessing authority has incorrectly applied Rule 173-Q of the Rules by ignoring the facts that are available on record, so also the principles indicated in the trade notices referred to hereinabove issued by the Chandigarh Collectorate and the Hyderabad Collectorate in the matter of reaching of RG-I stage for similar items. Considering the totality of the facts and circumstances of the case, I am of the considered view that the action taken against the petitioners an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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