1995 (1) TMI 204

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..... he order in original No. 2/CEX/87 [F. No. V (85)15-41/Adj/87], dated 26-10-1987 passed by the Additional Collector of CE. C, Pune, ordering confiscation of the goods found unaccounted in the pre-budget stock with an option to pay redemption fine of Rs. 25,000/- and imposing personal penalty of Rs. 5,000/-. 2. Shri Parthasarathy, the ld. advocate, appearing for the appellants, submits that the .....

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..... ry in RG.I ought to have been made. 4. Considering the submissions made and going through the records, as the non entry in the RG.I register when the goods are awaited for final check, could not be construed to be a technical lapse, the order of confiscation cannot be held to be bad and hence, has to be sustained. However, considering the fact that the customer would have availed of the modvat c .....

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