1995 (9) TMI 131

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....re kept packed in the store-room but details had not been entered in the RG 1 register. Shri Deepak Bhatnagar, partner of the firm, in his statement, stated that four television sets were not in working order and eight were to be inspected by representatives of M/s. VCP Limited (apparently the prospective buyer). The television sets were therefore, seized and adjudication proceedings commenced. The Deputy Collector of Central Excise, ordered confiscation of television sets but permitted them to be redeemed under Rule 173Q on payment of Rs. 15,000/- and imposing penalty of Rs. 10, 000/- under the same rule. In appeal, the Collector (Appeals) accepted the appellant's contention that intention to evade the duty or removing the goods clandestin....

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....d after hearing Shri Mewa Singh, SDR for the Collector. 4. Shri Mewa Singh adopts the reasonings in the Collectors' appeal. 5. The assessee's claim that Shri Bhatnagar has stated that goods were that day's production, is not supported by the statement of Shri Deepak Bhatnagar, a copy of which has been enclosed in the appeal of the assessee. The reason given by Shri Bhatnagar in his statement was that 8 TV sets were to be inspected by the quality control inspector and four were not in working order. 6. Therefore the claim in the assessee's appeal that the goods were day's production fails. Shri Bhatnagar had further agreed that the particulars of the raw-material of the components such as picture tubes, cabinets as in....