1996 (2) TMI 466

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... SDR, for the Respondent. [Order]. -  By the present appeal, the appellants have assailed the order of Collector, Central Excise inasmuch as the Collector denied the de novo adjudication, enhanced the redemption fine from Rs. 5,000/- to Rs. 50,000/- and quantum of penalty from Rs. 10,000/- to Rs. 25,000/-. 2. The facts, in brief, of the case are that the appellants are engaged i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in de novo adjudication, the appellants have come up in appeal before this Tribunal.  3. Shri A.L. Mathur, the learned Consultant appearing for the appellants submitted that marble tiles seized by the authorities were not fully manufactured. He submitted that the fact was that the marble tiles after being prepared needed some more things to be done and only packed tiles were entered i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and are not warranted. He prayed that the impugned order may be set aside and the appeal may be allowed. 5. Shri Mewa Singh, the learned SDR submitted that the fact remains that the goods even if in semi-finished condition, should have been entered in RG-1 register that the RG-1 register specifically provides a column for semi-finished goods. He therefore, submitted that the plea of the ap....