2005 (10) TMI 188

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....d Counsel for the appellants submits that the issue relates to non-accountal of goods in RG - 1 register. He submits that a grey fabric was duly recorded in the lot register and the same has not been entered subsequently in RG - 1 register. He also submits that there is no fault on the part of appellants as the goods were removed on payment of excise duty and at the time of visiting of officers fr....

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....ule 173G in the absence of Modvat credit and a penalty of Rs. 2000/- only can be imposed under Rule 226 of the Central Excise Rules, 1944. In an other decision in the case of Anil Sunil Trade & Investments (P). Ltd. v. CCE, Bangalore-III reported in 2001 (129) E.L.T. 616 (Tri.-Bang.), the Tribunal has held that when the goods are lying in the factory but not accounted in RG-1 and no evidences have....