2003 (12) TMI 566

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....Parakh, Advocate, for the Respondent. [Order]. -  The Commissioner of Central Excise challenges the findings contained in the order-in-appeal of the Commissioner of Central Excise (Appeals). 2. It was alleged that, at the time of visit of the officers to the respondent's factory on 28-7-95, certain goods in fully finished form were found, without making the required entries in t....

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....earned Counsel for the respondents pleads that there is no violation and supports the findings contained in the order of the Commissioner (Appeals). 6. The learned D.R., however, opposes these and pleads that the impugned order be set aside being against the express provisions contained in Rule 173Q of the Excise Rules, 1944. 7. I have considered the rival submissions. There is no ....

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....anufacturer should enter in the prescribed account (RG 1), the production of goods, which have been manufactured by him as soon as possible. Non-recording of production without satisfactory explanation will certainly attract the penal provisions of the said rule and there is no warrant to go in search for ascertaining as to whether or not there was a likelihood of a potential of clandestine remova....