2004 (7) TMI 383

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri K.K. Anand, Advocate, for the Respondent. [Order]. - In this appeal, the Revenue has made challenge to the impugned order-in-appeal passed by the Commissioner (Appeals) vide which, he had reversed the order-in-original of the adjudicating authority who ordered the confiscation of the goods and imposed fine and penalty on the respondents, on account of non-accountal of finished goods.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s were duly entered by the respondents in Form IV register and by referring to Rule 25(1)(b), the learned Commissioner (Appeals) has taken the view that the goods were duly accounted for as the said Rule does not provide that accountal should be accepted only if made in the RG-1 and not in any other record. He has also recorded the findings that since the goods were duly entered in the record, the....