1998 (10) TMI 237

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..... . The Commissioner (Appeals), up-held the findings but reduced the fine to Rs. 5,000/- and the penalty to Rs. 3,000/-. The appeal is against this order. 2. Shri A. Sisodia, ld. Advocate placed reliance on several judgements of the Tribunal including the case of Kamal Plywood & Allied Industries (P.) Ltd. v.C.C.E., Meerut reported in 1996 (82) E.L.T. 323 in stating that the orders of confiscation and imposition of penalty could not sustain where it was not shown by the department that the non-recording was to facilitate clandestine remove. He, further, argued that the enamelled wires and cables can be termed as fully manufactured goods only when quality control inspection is over, the goods are packed and weighed. In substantiation of .....

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..... m, their stock should be shown in       column 15 of R.G. 1 i.e., goods in finishing room.In column 17 of the R.G.1 register (remarks column), the manufacturer should make an appropriate entry whenever the goods are required to be taken out for inspection as also the quantum of rejects obtained during the day. After they are tested, packed and labelled, they should be transferred to store-room and accounted for in column 16 of R.G. 1 register. Remission of duty on rejects should be granted in accordance with the provisions of Rule 49 of the Central Excise Rules, as and when the rejects are destroyed and suitable debit can be made from the closing balance shown in RG 1.       Non-entry in R.G. 1 of the fully .....

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..... India) Ltd. v. C.C.E., Jaipur reported in 1997 (93) E.L.T. 397 (Tribunal). The judgement cited by the ld. Advocate had followed the Andhra Pradesh High Court in the case of Southern Steel Ltd. v. U.O.I. reported in 1979 (4) E.L.T. (J 402) (A.P.). In the Autolite (India) case, the Tribunal had observed that the wrong reliance was placed on the Andhra Pradesh High Court judgement. Therefore, the citations made are of no relevance in the issue. 9. I find that the Commissioner had shown leniency. But the extent of leniency was still lacking. I, therefore, retain the order relating to the fine, but remit the penalty imposed under Rule 173Q. Subject to this modification, the impugned order is up-held.
Case laws, Decisions, Judgements, .....

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