2005 (9) TMI 533

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...., Dadra, Silvassa, are engaged in the manufacture of Aluminium wire. During the course of preventive check, the Central Excise Officers seized stock found in excess, which was not entered in RG-1 Register for 15 days, weighing 5,494.400 kgs. of aluminium wire valued at Rs. 5,27,462.40 under the reasonable belief that the said aluminium wire were offending in nature and liable for confiscation under the provisions of Central Excise Rules, 1944. It is also found that on the invoices bearing Nos. 129, 130 and 131 dated 22-08-1998, the assessee has not paid the Central Excise duty and in the said statutory records last entry was 145 on Page No. 11 dated 20-08-1998. The above seized goods were fully finished and ready in marketable condition. Th....

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....nd the entry was not made in the RG-1 register with that intention. I do not find any evidence on record on the basis of which it can be concluded that the appellants intended to clear the finished goods, which were accounted in RG-1 register clandestinely.                 The above view is held in several cases; some of the citations are given below : 2001 (47) R.L.T. 343 (CEGAT) 2001 (129) E.L.T. 57 (Tri.-Del.)                 In view of the above, the order of confiscation of seized goods passed by the lower authority is set aside. Further, the order passed by the lower authorit....