TMI Blog1999 (12) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... r this submersion test it has to be dried and subjected to further test before affixing ISI marking. To get final product, rigorous tests for about 10 days is required. 2. Officers of the Excise Department visited the factory of the appellants on 12-4-1996 at about 11 A.M. At that time they found submersible winding wires in various stages of its production. On the ground that the appellant did not enter the quantity which reached the marketable stage in the RG 1 register, proceedings were initiated for violating the rules regarding maintenance of register. Since no finished products were removed from the factory, no duty was imposed on the manufacturer, the appellant. On the ground of having violated the rules in not maintaining proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the concerned authorities way back in 1987 to resort to that course in maintaining RG 1 register. The declaration filed pursuant to the permission granted by the Commissioner was made available to me at the time of hearing of this appeal. For a proper understanding of that I read the same : The Superintendent, Central Excise, M.D.R.II NOIDA Dear Sir, Sub : Permission not writing Daily A/c under Rule 53. We request you to permit us for availing facility provided in rule 53 for not making Nil entry in the R.G.I register and necessary declaration is given as under. DECLARATION The Collector of Central Excise, U.P. having permitted me/us in relaxation of the provisions of rule 53 read with rule 226 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remises at 11 A.M. on 12-4-1996. On 11-4-1996 appellants factory had not produced any marketable Submersible Winding Wires. So no entry could be made at 9 A.M. on 12-4-1996. When the officers visited the factory, Submersible Winding Wires were at various stages of the process of manufacture. In a case where the goods are to satisfy ISI standards, only after the entire tests are over, will they become marketable. Before they reach that stage at which ISI marking could be affixed in the process of manufacture, Goods which are in the process of manufacture are not to be entered in the RG 1 register. In support of his contention that the goods continued to be in the manufacturing process till I.S.I. mark is affixed, reliance was placed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmersible Winding Wires at various stages were seen in the factory. Some have reached the stage of marketability. The officers have not stated that they noticed any submersible winding wire which has reached final stage of packing when they visited. If that quantity which reached the final stage at 11 A.M. was such that it could have reached the final stage within two hours of the start of that working day, then the goods which reached final stage must be taken to have been manufactured on that day. The quantity manufactured on that day has to be entered in the R.G.I register at the end of the working day, namely, 12-4-1996. This aspect has not been correctly appreciated by the adjudicating authority or the appellate authority. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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