2006 (2) TMI 467

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..... Shri Sanjay Kumar, DR, for the Respondent. [Order].  Heard both sides and perused the record. 2. The appellant is a manufacturer of ferro silicon. Under the impugned order, 117 MTs. of material remain confiscated and penalty imposed on the Director of the company. The ground for imposition of penalty is that aforesaid quantities of ferro silicon were found not entered in RG....

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....earned Counsel in this connection has relied upon the decision of the Tribunal in the case of Bhillai Conductors - 2000 (125) E.L.T. 781 in support of his contention that goods lying in the factory are not liable to be confiscated merely for the reason that they were not entered in RG-1 register. 5. The only offence found in relation to the goods is that they were not entered in the statut....