TMI Blog1999 (2) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... nt buyers i.e. Public Sector Undertakings like ONGC, IOL etc. Since they manufactured tailor made items, they manufacture the goods only as per the drawing and design supplied by the customer. Their final product being a sensitive item, almost in all cases the customer inspects the goods before taking the delivery. Therefore, even after manufacture only after inspection they used to enter the same in the RG 1. This practice was being followed since the inception of the company and the local officers who used to visit the factory from time to time never objected to this system. But before entry of the said goods in the RG 1 register they always had them entered in the production record which was also known to the department. 3. On 7-3-95, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. that the goods were lying there for clandestine removal. The Commissioner (A) has referred to various decisions of the CEGAT on the issue that mere non-entry in RG 1 may not be treated as sufficient to confiscate the goods. 5. Ld D.R. reiterated the department s view and emphasised that admittedly the goods had been manufactured but not entered in RG 1 and it was the department s contention that in such cases fine and penalty could be imposed as has been held in a series of judgments listed below. These clearly lay that accounting of excisable goods is to be done according to the prescribed procedure. Any non-entry is non-accounting and it attracts confiscation and penalty because Rules have been framed with a view to impose an obligat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccountal but merely because there is such a provision it is not necessary that fine and penalty should always be imposed. 10. I find that when the matter had come up earlier for hearing a question had also arisen whether the issue was required to be referred to a larger bench. There is no doubt that both the sides have cited a number of orders in support of their respective points of view but I do not consider it a case fit for reference to a larger bench as each such case has to be decided on its own merits. In the present case looking to the totality of facts and circumstances, I consider that the matter was not so serious as to call for confiscation and redemption fine in lieu thereof. Hence, I set aside the same. At the same it was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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