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2009 (9) TMI 865 - AT - Central ExciseConfiscation - the goods found unaccounted in the RG-1 of the respondent - Held that: - The allegation in the SCN that these goods were kept without entering in the records, with an intention to clear the same without payment of excise duty, is not supported by any evidence - the goods once they are in the factory premises, no penalty can be imposed on the respondent under the provisions of Rule 173Q. The goods once they are in the factory premises, no penalty can be imposed on the respondent under the provisions of Rule 173Q - the goods which were found in excess in the factory premises are not liable for confiscation. The respondents have not entered in the statutory records, which needs to be done by them as provided under the rules. This is a violation of the rules. For this kind of violation, penalty has been provided under Rule 226 of Central Excise Rules, 1944. Appeal allowed - decided partly in favor of Revenue.
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