2017 (5) TMI 48

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....that the appellant is engaged in manufacture of readymade garments (RMG) and during the course of search, there was found excess 23458 pcs of RMG has not recorded in RG-1 register (16,498 pcs in rejected goods godown, 5663 pcs of RMG in respect of job work of M/s Raymonds and 1297 pcs of RMG in respect of job work of M/s TNG). Goods were found short in 5203 pcs of RMG involving duty Rs. 1,13,701/-.  The adjudication took place. The goods found excess were confiscated and allowed to be redeemed on payment of Rs. 3 lacs as RF and various penalties were imposed on the appellant. Aggrieved from the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that there was excess stock found of 16498 pcs of RMG w....

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....rst in polythene and then in card board boxes and are in marketable condition. The rejected goods were not entered in any records. The statement of Shri. Sunil Khanna was recorded who states that the production slips were issued only after quality check and packing in master cartoons, as no production slip has been issued and the goods have been packed in master cartoons and the same are liable to be seized which are meant for clandestinely removal of goods. In that circumstances, he submits that redemption fine is rightly imposed for shortage of goods. It is submissions that it has been admitted that the short goods have been mixed with the rejected goods. In that situation, the goods which are fully complete and mixed with rejected goods ....