2004 (2) TMI 510

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....been imposed under the provisions of Rule 25 of the Central Excise Rules, 2001 on the findings that the said 18 pieces of rolls were not entered by the appellant in their RG-1 register. 2. As per the facts on record the appellants' factory was visited by the Central Excise (Prev.) officers on 25-2-2002 who conducted various checks and verifications. As a result of physical verification of the stock it was found that 18 pieces of metal rolling mill rolls were packed in wooden cases but no entry was made in the RG-1 records. On the belief that the goods were fully finished and was not accounted, the same were seized by the officers. Statement of Shri R.K. Bose, Asstt. Manager of the appellant company was recorded on 25-2-2002 wherein ....

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....rance of the same for home consumption without payment of duty. They also submitted operation chart to show that certain minor operations were subsequently carried out to the 18 rolls which were released to them provisionally and goods were entered in their RG-1 records and duly exported on 5-9-2002. Necessary documents in the shape of packing list, bill of lading and shipping bill and the other proof of export of the seized 18 rolls were also submitted. In view of their submission the appellant prayed for dropping of the proceedings against them inasmuch as there was no mala fide on their part. 4. The Commissioner did not accept the above contention of the appellant and passed the impugned order. Hence the present appeal. 5.&ems....