2004 (2) TMI 178

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....rder-in-Appeal passed by the Commissioner (Appeals). The allegations made against the respondents was that they had failed to account for certain quantities of Man Made (Processed) Fabrics recovered from their premises, in ready to despatch condition. The adjudicating authority confiscated the said unaccounted quantity of goods and allowed the party to redeem the same on payment of redemption fine....

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....ade duty was alleged or found. I am unable to accept this proposition for the simple reason that, failure to make an entry in the RG-1 register could be condoned treating to be a minor lapse only when there is corroborative evidence to show that there were internal records maintained by the factory and intimated to the department in terms of Rule 173G(5) of the Central Excise Rules, 1944 and the s....