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TMI Blog2017 (12) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 25(1) of the Central Excise Rules, 2002 it is clear that the goods are liable for confiscation in the event the same are not accounted for in their books of accounts. In the present case though it is not mentioned in their Daily Stock Account (DSA) register RG-1 but the same are duly accounted for in their internal production/process register - confiscation and penalty set aside. - E/12355- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r supratnama to the appellant. Later, Show Cause Notice was issued to the appellant proposing confiscation of the excess scrap found in the factory with proposal for penalty. On adjudication, the excess scrap valued at ₹ 1,06,03,125/- has been confiscated under Rule 25(1) of Central Excise Rules, 2002 and option was allowed to redeem the same on payment of fine of ₹ 1,30,000/-; also pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods viz. conductors in RG-1 Register is different from recording of the generation of scrap, he has submitted that due to intermixing of the stock of the scrap generated at different places, it is normally recorded in the RG-1 register at the time of its dispatch from the from the factory, however invariably the same is recorded in their private registers. He submits that since there was no inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alling under Chapter heading 7614 1000 of Central Excise Tariff Act, 1985which was not recorded in their RG-1 register during the visit of the officers to their factory on 24.12.2012. In his statement, the General Manager, later explained the reason for non-accountal of the same in the RG-1 register, like the finished conductors but categorically made a statement that these scrap were recorded in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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