2005 (11) TMI 142

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..... is, whether loose stock of goods reflected in the RG-1 register maintained by the respondents herein who are processors of fabrics should be treated as finished goods and duty liability to be discharged thereunder at the rate prior to 16-12-98 i.e. before the introduction of the compounded levy scheme under Section 3A of the Central Excise Act and Hot Air Stenter Independent Textile Processors An .....

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..... nly the manufactured goods that are required to be entered therein. The loose stock only refers to stock of finished goods which have not been packed as there is a separate entry for finished goods in the packed condition in the RG-1 register. We also find that no reference has been made in the show cause notice or in the adjudication order to any remark "processed" in the RG-1 register which was .....

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