2004 (3) TMI 514

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....nt. Shri J.R. Madhiam, JDR, for the Respondent. [Order]. - As per facts on record, the appellant-company's factory was visited by the Superintendent (Prev.), Central Excise Division on 27-7-2001, and on physical verification of stock of finished goods, certain items were found in excess of the stock maintained by the appellant-company in their RG-I register. Shri Sunil Mehrotra, Director ....

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....sis, a show cause notice dated 7-1-2002 was issued to the appellants proposing confiscation of the seized goods duly valued at Rs. 1,22,111.00 (Rupees one lakh twenty-two thousand one hundred and eleven), and for imposition of personal penalties upon the Managing Director and Director of the Company. The said show cause notice culminated into an Order passed by the adjudicating authority confiscat....

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....o are quality conscious; that if any goods not conforming to their specifications are supplied to them, the same are rejected by them; that the said goods in question were defective and had not reached a stage where it could be marketable and as such it was not entered in RG-I Register. That this practice is being followed by them for several years and that the Central Excise Officers visiting the....

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....categorical stand that the goods were manufactured by them in terms of the Purchase Orders given by the Railways and State Electricity Boards. In the very first statement, the Director had disclosed that the same were entered in the RG-I Register because they were to be tested for Galvanising defects. This practice, contended by the appellants, was being followed by them for every year and was in ....