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<h1>Appellate Tribunal upholds confiscation & penalty for unrecorded Pan Masala stock. Justified as goods were deemed market-ready.</h1> <h3>DHARAMPAL SATYA PAL LTD. Versus COLLECTOR OF CENTRAL EXCISE, MEERUT</h3> DHARAMPAL SATYA PAL LTD. Versus COLLECTOR OF CENTRAL EXCISE, MEERUT - 1997 (93) E.L.T. 713 (Tribunal) The Appellate Tribunal CEGAT, New Delhi upheld the confiscation of goods and imposition of penalty on an appellant engaged in the manufacture of Pan Masala for not recording fully manufactured goods in the RG 1 Register, leading to stock accumulation. The Tribunal found the goods ready for marketing and justified the confiscation and penalty, distinguishing the case from a precedent where goods were not deemed marketable. The appeal was rejected, with no further leniency granted. (Case citation: 1997 (5) TMI 123 - CEGAT, New Delhi)