2017 (8) TMI 994

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....i V. Gupta, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order imposing redemption fine and penalty on the appellant for non-maintenance of RG-1 Register by non-entering the goods which were lying in their factory in the RG-1 Register. 2. The ld. Counsel for the appellant submits that in the impugned order, it has been recorded by the lower authoritie....

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....and penalty were rightly imposed on the appellant. 4. Heard both the sides and considered the submission. 5. The thrust of the ld. AR, reliance on the case of M/s. Jayaswals Neco Ltd. (supra) wherein it was held that the appellant was liable to pay duty on shortage of goods which were not entered in the RG-1 register. Whereas, in this case, the goods manufactured which have not bee....