2006 (11) TMI 409

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.....R., for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby unaccounted goods were ordered to be confiscated and were allowed to be released on payment of redemption fine of Rs. 10,000/- and penalty of Rs. 5000/- was imposed. The contention of the appellant is that appellant is the 100% EO....

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....100% EOU with no standing the provisions of other rules. In the present rules as per Rule 17, the 100% EOU to maintain the account of goods in the form specified by notification by the Board. At this point learned Counsel appearing on behalf of the appellant submitted that in spite of this rule no form is prescribed by the Board. As no statutory form has been prescribed for maintaining the record ....

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....case latter relied upon by the appellant, the Tribunal held that 100%EOU is not required to maintain the RG-I register. The present case relates to the new rules that is Central Excise Rule No. (2) 2001 and as per provisions of Rule 17 it relates to 100% EOU and the Board has to prescribe a Form under which the EOU to maintain the record of production. No such Form is prescribed by the Board under....