TMI Blog2003 (12) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. The Commissioner of Central Excise challenges the findings contained in the order-in-appeal of the Commissioner of Central Excise (Appeals). 2. It was alleged that, at the time of visit of the officers to the respondent s factory on 28-7-95, certain goods in fully finished form were found, without making the required entries in the RG 1 record. The adjudication resulted in co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and supports the findings contained in the order of the Commissioner (Appeals). 6. The learned D.R., however, opposes these and pleads that the impugned order be set aside being against the express provisions contained in Rule 173Q of the Excise Rules, 1944. 7. I have considered the rival submissions. There is no controversy to the fact that excess goods were found in the factory premises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been manufactured by him as soon as possible. Non-recording of production without satisfactory explanation will certainly attract the penal provisions of the said rule and there is no warrant to go in search for ascertaining as to whether or not there was a likelihood of a potential of clandestine removal. It must be borne in mind that, non-recording of production in the RG 1 creates a scope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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