TMI Blog2003 (11) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... Salian, Advocates, for the Respondent. [Order]. The officers of the department paid a visit to the factory of Jagdumba Textile Engineers, the respondent to this appeal, on 12-1-1993. They found that some quantity of final heaters stated to be component parts used in the manufacture of texturising machine and cooling plates were not entered in the RG 1 register. A statement of Maheshbhai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee appealed this order. The Commissioner (Appeals) accepted the contention of the assessee, that there was no intent established of the assessee to clear the goods without payment of duty and that contravention being venial and technical. He therefore set aside the confiscation and penalty. The appeal by the department is against this order. 3. I have heard both sides. 4. The Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en not removed from the factory and there nothing to establish that the assessee had deliberately not entered them in the RG 1 register so as to facilitate their removal without payment of duty. If Shashtri had admitted that the goods were lying in the factory for at least for a week, they without being entered in the RG 1 register, there is no reason why his claim in that statement that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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