TaxTMI 
TaxTMI 
2005 (6) TMI 93
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....entral Excise visited their factory and conducted verification of stock of goods and scrutiny of records. They found as follows :- (a) Finished goods valued at about Rs. 7.3 lakhs were kept in the Quality Control Room without accountal in RG 1 Register. (b) Invoice No. 299 dated 9-6-2000, whereunder admittedly no goods had been removed from the fa....
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....f the results of investigations, the Department issued a show-cause notice to the party proposing to confiscate the seized goods under Rule 173Q and to impose penalties under Rules 173Q and 210. The original authority confiscated the goods with a Redemption Fine of Rs. 1 lakh and imposed a penalty of Rs. 17,000/- on the party for violations of various Rules. The appeal filed by the party against t....
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.... was on leave and hence cancellation of the invoice became impossible on these days. On 13th June, before they could cancel the invoice, the officers visited their factory and took custody of the invoice. In the circumstances, according to ld. Consultant, no ulterior motive could be attributed to the appellants in relation to the above invoice. Referring to the goods returned by customer, ld. Cons....
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....ce in the appellants' contention that the seized goods had not attained RG1 stage. Apparently, the finished goods used to undergo quality control in "Quality Control Room" and then move to the "finishing room" where they are packed, whereupon the goods are entered in RG1. In the instant case, this stage was not reached. Hence the goods were not liable to be seized. It would follow that the confisc....