1996 (4) TMI 196

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..... he appellants assailing the order of the Collector (Appeals) in which the Collector (Appeals) imposed a personal penalty of Rs. 1,000/- (One thousand) and allowed the appellants to redeem the confiscated goods on payment of fine of Rs. 2,000/-. 2. The facts of the case in brief are that the appellants are engaged in the manufacture of marble tiles. The Central Excise Officers visited their facto .....

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..... sorted out sizewise, qualitywise and colourwise. Even if slabs are required to be sorted out sizewise and qualitywise, RG 1 register provides for entry of goods in semi-finished stage. Therefore, plea of the appellants that the goods were yet to be sorted out is not sufficient ground. Non-recording of the goods is an offence, the lower authorities have rightly imposed the penalty. In this view of .....

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