2004 (10) TMI 394

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..... gh, JDR, for the Respondent. [Order]. - The appeal is directed against demand of duty and imposition of penalty on the ground that petrol engines entered in the RG-I of the appellant were not available on verification. 2. I have perused the records and heard both sides. 3. The facts of the case are that on 22-12-1998 the appellant's premises were visited by Central Excise Officers a .....

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..... did not have certain parts. Learned Counsel for the appellant has submitted that the absence of certain parts cannot be the reason for holding that the goods are not available in stock. If at all, it is a case where the appellant had entered incomplete goods as production in the RG 1 register. As against this, learned DR has pointed out that RG register is the register for entering finished goods .....

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