2005 (6) TMI 179

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..... ap totally valued at Rs. 4,54,750/- under the provisions of Rule 173Q(1) of Central Excise Rules, 1944, with an option to redeem the same on payment of redemption fine of Rs. 90,000/-. The said order has been passed on the ground that on the date of the visit of the officers to the appellant's factory, the said scrap was not found entered in the records. 2. In addition, personal penalty of Rs. 2 .....

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..... ere was an intention on the part of the appellants to utilize the same without entering in the records. On the other hand the appellants have contended that the raw materials cannot be seized on this ground. I find that the Tribunal in the case of Commissioner of Central Excise, Raipur v. C.M. Re-Rollers Fabricators reported in 2004 (168) E.L.T. 506 (Tri.-Delhi) has held that non-accountal of ra .....

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