https://www.taxtmi.com/caselaws?id=102714 The tribunal allowed the appellant to redeem excess goods upon payment of a redemption fine, noting they were support structure base manufactured for another company as per a purchase order. The goods were not entered in RG-1 records due to pending painting and testing, as required by the purchase order. The delay in entry was not an evasion of duty, as acknowledged by the authorities. The tribunal also found the appellant not at fault for goods found outside the factory premises, as the superintendent did not object to the stacking of materials earlier. The impugned order was set aside, and the appeal was allowed in favor of the appellants. en-us Wed, 27 Feb 2002 00:00:00 +0530 Wed, 15 Feb 2012 17:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102714 The tribunal allowed the appellant to redeem excess goods upon payment of a redemption fine, noting they were support structure base manufactured for another company as per a purchase order. The goods were not entered in RG-1 records due to pending painting and testing, as required by the purchase order. The delay in entry was not an evasion of duty, as acknowledged by the authorities. The tribunal also found the appellant not at fault for goods found outside the factory premises, as the superintendent did not object to the stacking of materials earlier. The impugned order was set aside, and the appeal was allowed in favor of the appellants. Case-Laws Central Excise Wed, 27 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102714