Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 737 - AT - Central ExciseIntention to remove the goods without the payment of duty - non-accountal of goods in the RG-1 register - search in the premises - confiscation of goods with an option to redeem the goods on payment of redemption fine - imposition of penalty u/r 25 of the Central Excise Rules, 2002 - Held that: - confiscation of the excess found goods has been upheld on the ground that same were neither entered in form IV register or lot register or RG I register. Though the appellants have argued that goods were yet to be entered in RG I register as the same were still to be inspected by the DGS&D department, but I find that even in their memo of appeal, there is no ground relatable to non-entry of goods in form IV register or lot register. As such, it cannot be said to be a mere case of non-entry in RG I register. Admittedly, on receipt of raw materials i.e, grey fabrics, the same are required to be entered in the raw materials register as also the lot register. Non entry of the same in the statutory documents would admittedly lead to appellants malafide that same were meant for clandestine clearance - malafide intention upheld - confiscation upheld - appeal rejected - decided against appellant.
|