2005 (11) TMI 142

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.... : Jyoti Balasundaram, Vice-President]. - The dispute in this case is, whether loose stock of goods reflected in the RG-1 register maintained by the respondents herein who are processors of fabrics should be treated as finished goods and duty liability to be discharged thereunder at the rate prior to 16-12-98 i.e. before the introduction of the compounded levy scheme under Section 3A of the Centra....

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....rusal of the entries in the RG-1 register, it is clear that it is only the manufactured goods that are required to be entered therein. The loose stock only refers to stock of finished goods which have not been packed as there is a separate entry for finished goods in the packed condition in the RG-1 register. We also find that no reference has been made in the show cause notice or in the adjudicat....