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2008 (7) TMI 384 - AT - Central ExciseExcess quantity of raw materials and finished goods – confiscation, fine and penalty - charges were levelled against the Appellants in the show cause notice that the RG-23 A Part-I Register was not properly maintained as all the columns were not filled-in properly and some new columns were added for production of finished goods, dispatch and balance quantity of finished goods – held that - the raw materials were received by the assessee after due discharge of duty, therefore, this cannot come under the category of excisable goods - assessee is neither a producer nor registered person or a registered dealer but merely user of raw material, which cannot be called excisable goods in terms of definition contained in Section 2(d) of Central Excise Act, 1944 – confiscation of inputs not allowed – confiscation for non accounting of finished goods upheld – redemption fine and penalty reduced.
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