2001 (6) TMI 158

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....Appeals), passed on an appeal filed by the manufacturer against the order of the Deputy Collector. In that order, the Dy. Collector ordered confiscation of goods manufactured by it on the ground that they were not entered in the RG-1 register. He permitted their redemption on payment of fine of Rs. 2 lakhs and imposed a penalty of Rs. 50,000/- on the manufacturer. On appeal from that order, the Co....

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....ed that there are no mala fides. 4. The explanation is not satisfactory. Presumably, if the manager left the factory for whatever purpose, he must have nominated someone to take charge of the affairs of the factory. Surely, its affairs did not remain unattended for three days. 5. I am unable to accept its plea that the offence is so technical that confiscation and penalty was not called for.....