2005 (2) TMI 738

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....ra, Advocate, for the Respondent. [Order]. - This appeal of the Revenue is directed against the order of the Commissioner vacating confiscation of penalty on aluminium alloy ingots valued about Rs. 10 lakhs. The finding of the Commissioner is as under :- "The appellants have taken the plea that the goods were to be tested and if found fit were to be recorded in the statutory records. The ....

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....atest judgment in the case of Deccan Industrial Products Pvt. Ltd. v. Commissioner of Central Excise reported at 2003 (157) E.L.T. 86 has held that goods viz rubber compounded sheets not yet reached the stage of entry in RG-I register having not undergone control checks and packed, goods meant for export and assessable to nil rate of duty, confiscation under Rule 173Q and 226 of erstwhile Central ....