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2014 (3) TMI 200 - CESTAT NEW DELHIConfiscation of goods and penalty under Rule 25(1)(a) - Incomplete entry in RG-1 register - Held that:- It is not denied that at the time of officers visit to the factory on 03/6/06, the RG-1 register was found written only upto 30th April, 2006 and the same was showing nil balance. It is also not denied that on the visit of the Central Excise officers they found that there was stock of 3961 kgs. of copper ingots representing 3 to 4 days production and the same had not been entered in the RG-1 register. There is thus contravention of the provisions of Rule 10 of the Central Excise Rules according to which every manufacturer has to maintain stock account of finished goods manufactured by him on daily basis in the RG-1 register. In view of this, the stock of copper ingots not accounted for in the RG-1 register has been correctly confiscated under Rule 25 (1) (a) of the Central Excise Rules and penalty has been correctly imposed on them under this Rule - Penalty reduced - Decided partly in favour of assessee.
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