2003 (9) TMI 622

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.... Shri S. Bhatnagar, JDR, for the Respondent. [Order]. - M/s. Delhi Dyeing Mills have filed this Appeal against Order-in-Appeal No. 560/2002 passed by the Commissioner (Appeals) confirming redemption fine and penalty against them. Shri C. Hari Shankar, learned Advocate, submitted that the Appellants are engaged in processing of fabrics; that the Central Excise Preventive officers visited thei....

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....that they were maintaining raw material/lot-wise register which were produced also before the Central Excise officer; that however, the officer did not verify the said register. He, further, submitted that it is well settled that non-accountal of finished goods in the RG-I register does not ipso facto render them liable for confiscation. He relied upon the decision in the case of Lakshmi Polypacks....

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....ccounted for, these are liable for confiscation under the provisions of Rule 173Q of the Central Excise Rules. He relied upon the decision of the Tribunal in the case of Media Video Ltd. v. CCE, New Delhi [2003 (160) E.L.T. 609 (T) = 2003 (55) RLT 407]. He also relied upon the decision in the case of Kirloskar Brothers v. Union of India, [1988 (34) E.L.T. 30 (Bombay)] wherein the Bombay High Court....

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....for, were seized by the Central Excise officer for further action. The Appellants have neither challenged the Panchnama nor brought any evidence on record to show that the statements given by their partner Shri Rakesh Kalra was retracted. They have also not brought any material in support of their contention that the fabrics was not fully processed and was under the process of finishing. In view o....