2000 (5) TMI 1031

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....ndent. [Order (Oral)]. -  This appeal arises from Order-in-Original No. 63/97, dated 13-11-97 issued on 9-2-93 by which the appellants have been imposed a penalty of Rs. 1,00,000/- under Rule 173Q of C.E. Rules. The seized goods which were lying inside the factory which had not been in the Statutory Registers were directed to be confiscated. However, they were granted release on imposit....

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.... confiscation as held in 1996 (84) E.L.T. 37 in the case of Pooja Forge (P) Ltd., 1991 (51) E.L.T. 373 (WRB) in the case of Garden Silk Mills, 1991 (52) E.L.T. 145 in the case of New Polymer'Industries, 1979 (4) E.L.T. (J 402) (AP), 1997 (93) E.L.T. 246 in the case of Vidyut Electrical Industries, 1997 (93) E.L.T. 443 in the case of Kartar Steel (P) Ltd. and 1998 (99) E.L.T. 259 in the case of Maz....

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....ubmissions and on a perusal of the entire order and the judgments cited, I am of the considered opinion that there was no attempt by the appellants to clandestinely remove the goods as there had been entries made pertaining to the inputs in all the Registers and there was mere delay in entering in the statutory registers, therefore in terms of the ratio laid down  in all the above citations, ....