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2014 (9) TMI 634 - HC - Central ExciseSeizure of goods - Discrepany in RG-1 Register - Held that:- fact, that the said goods was not accounted in the R.G.-1 register, is indicative of the fact that there was an attempt of clandestine removal of the goods. Non accountal of goods in the statutory record is a sufficient ground for confiscation. The Tribunal has also found that on an earlier occasion similar discrepancy of the goods not being accounted for in the R.G.-1 register had occurred and the appellant was let off in those cases, but the same mistake was being repeated again and, therefore, if penalty was not imposed, the same mistake would continue to be adopted by the appellant. no proper explanation was given by the appellant as to why the goods could not be accounted for in the R.G.-1 register. The value of the goods found in excess was ₹ 90,17,715/- for which a fine of ₹ 50,000/- and a penalty of ₹ 10,000/- was imposed, which in the circumstances was justified - no proper explanation was given by the appellant as to why the goods could not be accounted for in the R.G.-1 register - Decided against assessee.
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