2016 (8) TMI 121

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....ng the physical weighment of each MS Ingots manufactured and the weight is recorded on estimation basis. He argued that they are taking 6% as burning loss and 4% as loss for runner & risers. Thus after deducting 10% from the material charged they are recording the production. He argued that the total production during the period December, 09 to March, 2010 was 18900 MT and only excess of 51.130 MTs has been noticed. He argued that this is a minuscule quantity. He relied on the decision of the Tribunal in the case of Bhillai Conductors (P) Ltd. 2000 (125) ELT 781 (Tri) to argued that confiscation cannot be ordered for mere in the accountal of goods in RG-1 register. He also relied on decision of the Tribunal in the case of Surya Ferrous Allo....

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....rned AR has cited the decision of the Tribunal in the case of Jindal Drugs (supra) and Nissan Copper (supra), I find that the decision of Bhillai Conductors was given in the context of earlier Central Excise Rules, 1944 and the decision of Jindal Drugs (supra) and Nissan Copper (supra) have been given with reference to the Central Excise Rules, 2002 also. I find that the Tribunal in the case of Nissan Copper has observed as follows: - "49. As regards confiscation of finished excisable goods viz. copper pipes, weighing 1567.256 kgs., it is not in dispute that the said goods were finished and ready in the factory premises. It is also to be seen that there is no dispute that the goods were not entered in RG-I record. The claim of ld. ....