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2014 (7) TMI 1026 - HC - Central ExciseClandestine removal - manufacture of aerated water - appellant was draining out the aerated water without entering it first in the R.G.-1 register - water was not fit for human consumption - not in conformity with the specifications provided under the Prevention of Food Adulteration Act and Weights and Measures Act, 1976 - Held that:- R.G.1 register only a finished product is required to be entered. - a finished product is a manufactured goods which is marketable. Under filled or over filled or badly crowned caps bottles cannot be treated as being fully manufactured nor could it be treated as finished goods and, consequently, there was no occasion for such goods to be entered in R.G.1 register. The finished goods after undergoing the screening test are only required to be accounted for in R.G.1 register having found that they are fit for sale. The authority had misdirected itself in holding that under filled, over filled, badly crowned cap bottles and even contaminated bottles were required to be entered in R.G.1 register. The authorities were wholly incorrect and misdirected itself in coming to the conclusion that since these under filled, overfilled, badly crowned bottles were not entered in R.G.1 register, it amounts to clandestine removal of goods without payment of excise duty, is patently erroneous. - Demand set aside - Decided in favor of assessee.
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