2007 (2) TMI 143

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..... - E/846/2005-SM - 659/2007-SM(BR.)(PB) - Dated:- 6-2-2007 - [Order per] - The Revenue filed this appeal against the impugned order where confiscation of unaccounted goods was set aside. 2. The admitted facts of the case are that 48 items were found in the factory in fully packed and ready to dispatch condition. The adjudicating authority ordered the confiscation of unaccounted goods under .....

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..... s reported in 1988 (34) E.L.T 30 The contention is that Hon'ble High Court held that the provisions of Rule 173Q of erstwhile Central Excise Rules held that unaccounted goods found in the factory are liable for confiscation. 4. The contention of respondents is that goods were still in the factory and as per the practice, finished goods are to be entered in the RG I record after inspection. .....

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