2005 (10) TMI 352

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....ah, SDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The appellant is a processor of man-made fabrics falling under Chapter Heading 5409. The officers of Central Excise searched the premises of the appellant and seized 1,53,547 L.mtrs. packed in 58 bales and those in loose condition which were alleged to have been not accounted for in folding register or in RG 1. Shri B.H....

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.... in dispute. The appellants have been contending that they were not sure that at what stage the goods (processed fabrics) should be entered in RG1. It is their contention that the department had seized the fabrics for a small technical breach of the Rules if any and not for a major contravention of the Rules. In those circumstances whether confiscation of goods is warranted has to be carefully con....