2001 (1) TMI 480

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...., for the Respondent. [Order]. -  The present appeal is against the order passed by the Commissioner of Central Excise vide which he has confiscated the finished goods with an option to the appellant to get the same redeemed on payment of redemption fine of Rs. 1 lakh on the ground that at the time of visit of the officers in the appellants' factory, the said goods were not entered in t....

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....ovision of Kar Vivad Samadhan Scheme. As such the present impugned order deals only with the excess found goods. 3. I have heard Shri Nitin Jain, ld. Consultant appearing for the appellant and Shri R.K. Roy, ld. JDR for the Revenue. The appellants had contested before the adjudicating authority that the goods at the time of seizure were under process and were pending inspection of the Rail....

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....has been placed on a number of decisions of the Tribunal. 4. On the other hand Shri Roy contends that the verification of the stock took place with the assistance of the appellants' representative, who signed the stock verification report without any protest. The plea that the goods were not inspected and as yet had not reached RG-1 stage is an afterthought on the part of the appellants. ....