2013 (9) TMI 726

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anjeev Jaiswal, Advocates. For the Respondent : Ms. Sonia Sharma. Sr. Standing Counsel. ORDER Sanjiv Khanna, J. (Oral): On 11th September, 2013, the following common substantial question of law was framed in these three appeals: "Whether there is error in the order of the Tribunal as it does adjudicate and decide the ground of appeal that the penalty and redemption fine have been calculated ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at statutory records like production register, raw material register, invoice etc. were not there in the factory. The goods found in the factory, which represented their production was not entered in the RG-1 register. Thus, there was violation of Rule 10 of the Central Excise Rules, 2002, which attracts confiscation of unaccounted for goods and penalty on the manufacture under Rule 25 thereof. 3.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 5. The contention of the appellants herein is that while examining the question/issue of redemption fine, only unaccounted stock can be taken into consideration. Our attention is drawn to the grounds of appeal preferred before the tribunal wherein it was submitted and alleged that RG-IV Register was found at the administrative office on the date of the search, i.e., 7th January, 2009. The said RG....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as valued at Rs.2,70,000/-. The excise duty payable on the said excess/shortage was Rs.25,250/-. In the case of Bombay Metal Industries, it was stated that excess stock of 113 Kg. involving duty of Rs.2,912/- was found and the balance stock was completely accounted and recorded. It is accordingly submitted that without adjudication and decision on the said aspect, the quantum of redemption fine sh....