2005 (6) TMI 197

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....ake up the appeal itself for disposal. 2. As per facts on records, the Central Excise officers visited the office of one transporter M/s. Aar Dee Cargo Movers Pvt. Ltd. Vapi on 30-5-1999 and found the consignment of EMME dispatches by the appellant M/s. Unimark Remedies Ltd. The said consignment was covered by proforma invoice. Subsequently on 8-6-99 officers visited the factory of the said app....

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..... 50,000/-, and also confiscated the finished excisable goods with option to redeem the same on payment of redemption fine of Rs. 50,000/-. He also imposed penalty of Rs. 98,592/- on M/s. Unimark Remedies Ltd. along with the imposition of personal penalty of Rs. 50,000/- each on the other appellants. Appeal against the above order did not succeed before Commissioner (Appeals). Hence the present ap....

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....the said raw materials was entered in RG 23A Part - I register or not. No further investigation has been made by them from the consignee of the goods so as to verify the appellant's claim of having dispatched the consignment of raw material for the purpose of job work. In these circumstances, I am of the view that benefit is to be extended to the appellant. 5. In respect of excess found finishe....

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....for confiscation of the finished goods or to demand duty in respect of the same, in as much as the same were still in the factory premises and would discharge the burden of duty at the time of their clearance, after being entered in RG-1 register. 7. Similarly in respect of the raw material which where not found entered in the records, I am of the view that there is no provision under Central E....