2001 (1) TMI 390

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....Chetan Industries they found 317 Coolers and Eight Air Conditioners in excess of the balance shown in RG-1 Register; that the Assistant Commissioner, under the Adjudication Order No. 47/99, dated 21-5-1999, confiscated the seized goods (except 2 Air Conditioners) found in excess and released them on payment of redemption fine and also imposed a penalty of Rs. 20,000/-; that Commissioner (Appeals) however, set aside the Adjudication Order holding that there was nothing on record to indicate that the goods were about to be removed from the factory, relying upon the decision in the case of Balls & Clypebs l997 (92) E.L.T. 496. He, further, submitted that it is the primary duty of an assessee to fulfil the provisions of the Central Excise Rules....

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....n General Industries v. CCE - 1997 (96) E.L.T. 382. 4. I have gone through the submissions of both the sides. In respect of coolers in question, it is not in dispute that bottom pads were not fixed. Accordingly it cannot be said that the coolers were in fully manufactured conditions, ready for removal from the factory. As the goods were not in fully manufactured conditions they are not required to be entered into RG-1 register and as such the coolers were not liable for confiscation. As far as Air Conditioners are concerned, it has been clearly mentioned by the Assistant Commissioner, in the Adjudication Order, that till the date of visit of the officers there were 119 test reports and the production record in RG-1 Register was 117 ....