2002 (8) TMI 218

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....arulekar. The respondents were represented by V.S. Sejpal, Advocate. The respondents manufactured Diesel Generating Sets. On a visit, it was found that certain sets apparently in fully manufactured condition, had not been entered in the RG-1 register. These goods were confiscated but were allowed redemption on payment of fine. A penalty was also imposed on the assessees. Duty paid at the time of p....

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....lea that wires and cables would not reach the RG. 1 stage until completion of inspection had not been accepted by the Tribunal. The justification for imposition of penalty, etc., in such cases was made citing the case of Ganga Rubber Industries v. Collector of Central Excise [1989 (39) E.L.T. 650 (Tribunal)]. 4. I have carefully considered the submissions. The goods are required to be entered i....

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....xpected to pass those parameters and unless it is shown that these goods do so, they cannot become marketable. 6. There was a time when physical completion of goods was considered sufficient for duty to be attracted. At a later date the Supreme Court introduced the concept of marketability. Thus even when the goods are completely manufactured but where they cannot be marketed duty cannot be att....