1996 (11) TMI 144

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....ndents. [Order]. -  The present appeal arises out of the order passed by the Commissioner of Central Excise (Appeals), Allahabad upholding the order of the Assistant Commissioner who has confiscated 137 pieces of Fly Wheel Magnetos with option to redeem the same on payment of a fine of Rs. 38,000/- and imposed a penalty of Rs. 20,000/-. 2. The goods have been confiscated on the ....

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.... an after thought and has proceeded to confiscate the goods on the basis that the explanation regarding goods not having reached the RG 1 stage, was a belated defence. Regarding the plea of non-availability of Dealing hand due to curfew, the lower authorities have held that since the factory was running even on 14-2-1994, some other person could have entered goods in the RG 1 and therefore, since ....

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....issue. This being the case and the Department having accepted that no RG 1 stage for Fly wheel magnetos had been prescribed, it was incumbent upon the Department in the present case to have ascertained whether the various tests such as Magnetisation (ii) Coliberating, and (iii) Testing according to the specifications, had been carried out on the 137 pieces seized before confiscating the goods. If ....