2005 (5) TMI 365

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.... Mehta, Consultant, for the Respondent. [Order]. - Revenue being aggrieved with the order passed by the Commissioner (Appeals), vide which he has set aside the confiscation of the goods and has reduced the penalty, has filed the present appeal. 2. The respondents are engaged in the manufacture of organic chemicals. Their factory was visited by the Central Excise Officers on 24-11-94,....

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....ty of the materials has got to be tested as per the specifications of their buyer. I find much force in the plea put forth by the appellant and as such the goods could not be accounted for in the RG1 register. I have also seen that the goods were seized within the factory premises and there is no allegation in the show cause notice for clandestine removal and therefore merely because the goods wer....