1996 (4) TMI 196 - AT - Central Excise

Summary

The appeal was filed against an order imposing a personal penalty and allowing redemption of confiscated goods on payment of fine. The appellants, engaged in manufacturing marble tiles, failed to record excess stocks in the RG 1 register. The Tribunal upheld the penalty and confiscation, stating that non-recording of goods is an offense. The appeal was rejected.