1999 (8) TMI 690

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..... Jain, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  M/s. Kristan Engg. P. Ltd. have filed this appeal against the Additional Collector's order confiscating their goods under seizure with an option to redeem the same on payment of a fine of Rs. 30,000/- besides imposing a penalty of Rs. 10,000/-. 2. Shri S.D. Gaur, ld. Consultant, submitted that the Centra....

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.... in any case there are various decisions of the Tribunal according to which the goods lying in the factory cannot be seized. In respect of remaining 4 items, he mentioned that all these items were already entered in the R.G.I register and non-filing of classification list does not make them liable to confiscation as the classification list is to be filed before their removal from the factory. It i....

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....e submissions of both the sides. We find substantial force in the submission of the ld. Consultant that what they were manufacruring, according to them, was milk chiller and if the department describes it as heat exchanger, the fact still remains that it was entered in the R.G. 1 register. As the department has not brought any evidence on record to show that the milk chiller, which was entered in ....