2009 (1) TMI 106

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....ed 09-07-2007 made by Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, by proposing the following two questions: "(a) Whether in the facts and circumstances of the case, the Tribunal is justified in setting aside confiscation of goods, either finished goods or raw material on the ground that there was no justification for its confiscation since these goods were entered in thei....

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....rror in setting aside penalty levied under Rule 26 of the Central Excise Rules 2002, despite admission of the assessee that the goods not being entered in statutory RG-1 register?" 3. Accordingly permission is granted to delete the first question and substitute the second question. The appeal has been heard, therefore, only on one substituted question. 4. The learned counsel had addressed the co....