2005 (3) TMI 527

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.... Shri S. Bhatnagar, JDR, for the Respondent. [Order]. - The Central Excise Officers visited the appellant's premises (three production units) on 8-1-2000 at 2.30 p.m. After stock verification, they seized goods valued at about Rs. 5 lakhs from these units. The ground for seizure was that those goods had not been entered in the statutory records of production (RG-I). The goods in question ar....

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.... the finding that the goods were liable for confiscation for not being entered in the statutory records, the goods were confiscated with option to redeem on payment of fine and penalty. 3. I have perused the records and heard both sides. The findings are clearly incorrect. Appellant could not have entered the production of goods in statutory records before the goods are fully manufactured ....