2004 (8) TMI 265

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....r : S.S. Sekhon, Member (T)]. - Appellants are an assessee and an Ex-General Manager (Works). They, by a common order, were imposed penalties under the Central Excise Act on goods found not entered in the production record, same were ordered to be confiscated and redemption fine given and duty demanded. 2. Brief facts relevant are that on 22-9-1994, the officers on a visit to the appellants' pr....

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....he practice, and posted in the Range under whose jurisdiction the assessee's factory fell. That cross-examination was required to be got conducted. The Commissioner did not permit the same. Therefore, the plea of the assessee that the goods not entered in the production records had not reached the RG-1 stage, has to be accepted and the arbitrary division of the 71,490 kgs. into 23,120 kgs. and 48,....

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....d to be entered in RG-1, can, thus, he established. Therefore, goods found semi-finished and confiscated are to be released from such confiscation after setting aside the same. (d)    Following the settled law in case of Bhillai Conductors (P) Ltd. v. CCE, Raipur [2000 (125) E.L.T. 781], confiscation of the goods in this case was not called for and there can be no penalty imposed....