2006 (12) TMI 32

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....Agarwal, Member (T)]. - The question involved in these appeals is whether the goods which are not found entered in the RG-1 register are liable to confiscation and consequent release on payment of redemption fine or not? 2.The Revenue in these appeals has referred to the decisions of the Tribunal in the case of Indian Communication Cable - 1997 (96) E.L.T. 267; Rajasthan Petro Synthetics Ltd. -....

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....ureworth (India) Ltd. v. CCE - 2000 (124) E.L.T. 263 (Tribunal); Indian Diamond Products v. CCE, Pune - 1995 (78) E.L.T. 87 (T); Krishna Coloniser & Anr. v. CCE, Kanpur - 2002 (149) E.L.T. 361 (Tribunal) = 2002 (101) ECR 191 (T), etc. 3.None appeared for the respondents. We, therefore, heard the learned DR and perused the records. 4.We find that the prime question in these appeals is whether....

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.... the manufacture of the finished goods have not been accounted for or the goods have not been shown to be under process in either statutory or private records, etc. None of these ingredients are available in these cases and the Revenue has not brought out any evidence to this effect. As regards the non-maintenance of daily raw-material account the respondents have been able to explain satisfactori....