2004 (11) TMI 212

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..... ed 29-3-2004 by which the Commissioner (Appeals) has confirmed the confiscation of goods seized by the Central Excise officers and penalty imposed on them. 2. Shri B.L. Narasimhan, learned Advocate, mentioned that the Appellants manufacture Portable Electric Generator Sets, Multi-purpose Engines and parts/components/spare parts thereof; that the Central Excise Officers visited their premises on .....

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..... eached the RG-1 stage, the same were not entered in the said Register; that 358 pieces out of 410 pieces were rotor and stator assemblies which have to be put together to get the Generator Assembly; that since these assemblies were not put together and were lying separately, these were not finished goods; that remaining 52 generator assemblies, found in the shop floor, were returned back by the Qu .....

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..... case of classification. 4. I have considered the submissions of both the sides. It has not been rebutted by the Revenue that goods seized on 14-9-97 were in machine shop and goods seized on 18-9-97 were in Production, Planning Control Section (PPC Section). Thus the contention of the Appellants that these were in the process of manufacture cannot be disregarded. Once the seized goods were in t .....

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