TMI Blog1996 (11) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... peal arises out of the order passed by the Commissioner of Central Excise (Appeals), Allahabad upholding the order of the Assistant Commissioner who has confiscated 137 pieces of Fly Wheel Magnetos with option to redeem the same on payment of a fine of Rs. 38,000/- and imposed a penalty of Rs. 20,000/-. 2. The goods have been confiscated on the ground that they were meant for removal clandestine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods on the basis that the explanation regarding goods not having reached the RG 1 stage, was a belated defence. Regarding the plea of non-availability of Dealing hand due to curfew, the lower authorities have held that since the factory was running even on 14-2-1994, some other person could have entered goods in the RG 1 and therefore, since these seized goods were not entered in the RG 1, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted that no RG 1 stage for Fly wheel magnetos had been prescribed, it was incumbent upon the Department in the present case to have ascertained whether the various tests such as Magnetisation (ii) Coliberating, and (iii) Testing according to the specifications, had been carried out on the 137 pieces seized before confiscating the goods. If it was found that these tests have been completed, then t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
