TMI Blog2001 (1) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner Central Excise against the Order in Appeal No. 721-CE/BPL/2000, dated 9-5-2000 passed by the Commissioner (Appeals), Bhopal. 2. Shri S.C. Pushkarna, Ld. DR, submitted that on 22-4-1998 when the Central Excise Officers visited the factory Premises of M/s Chetan Industries they found 317 Coolers and Eight Air Conditioners in excess of the balance shown in RG-1 Register; that the Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as the goods have not been entered in the statutory registers they are liable for confiscation; that the Air Coolers even without bottom pads were completely manufactured as the bottom pads were to be used after packing the coolers in cartons. Reliance was placed on the decision in the case of Mumal Marbles Ltd. v. CCE - 1996 (85) E.L.T. 289 (T). In respect of six Air Conditioners, the Ld. DR , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also placed on the decision in the case of Pooja Forge Pvt. Ltd v. CCE - 1996 (84) E.L.T. 37 (T) and Hindustan General Industries v. CCE - 1997 (96) E.L.T. 382. 4. I have gone through the submissions of both the sides. In respect of coolers in question, it is not in dispute that bottom pads were not fixed. Accordingly it cannot be said that the coolers were in fully manufactured conditions, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules goods manufactured and removed from the factory are to be entered in daily stock account on every day unless permitted otherwise. The Respondents have not been successful in showing that the air conditioners in question were manufactured, the same day, the officers visited the factory. As the goods were not entered in the statutory register, they have become liable to confiscation under Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moval of the excisable goods without payment of duty. This view has been upheld by the Tribunal in the case of Hindustan General Industry v. CCE 1997 (96) E.L.T. 382 (T). Accordingly I set aside the impugned Order regarding Air Conditioners and held that the Air Conditioners are liable for confiscation. However, taking into account all the facts Air Conditioners can be redeemed on payment of fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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