2007 (2) TMI 143

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....nted goods was set aside. 2. The admitted facts of the case are that 48 items were found in the factory in fully packed and ready to dispatch condition. The adjudicating authority ordered the confiscation of unaccounted goods under Rule 25 of Central Excise Rules and imposed redemption fine of Rs. 1 lakh and penalty of Rs. 50,000/-. On appeal filed by the appellants, the Commissioner (Appeals) ....

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.... goods found in the factory are liable for confiscation. 4. The contention of respondents is that goods were still in the factory and as per the practice, finished goods are to be entered in the RG I record after inspection. 5. I find that the respondents admitted the fact that goods in question are not entered in RG I record. The appellant's only plea is that these are pending for inspectio....