TMI Blog2006 (12) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... y decided in favour of appellant - Appeal Nos. E/2994 & 2995/2002 - Final Order Nos. A/504 & 505/2006-WZB/Ah'bad, - Dated:- 1-12-2006 - [Order per : K.K. Agarwal, Member (T)]. - The question involved in these appeals is whether the goods which are not found entered in the RG-1 register are liable to confiscation and consequent release on payment of redemption fine or not? 2.The Revenue in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Bhillai Conductors Pvt. Ltd. v. CCE, Raipur - 2000 (125) E.L.T. 781; CCE, Jaipur v. Rose Metal (P) Ltd. - 2001 (133) E.L.T. 217 (Tri.-Del); Cureworth (India) Ltd. v. CCE - 2000 (124) E.L.T. 263 (Tribunal); Indian Diamond Products v. CCE, Pune - 1995 (78) E.L.T. 87 (T); Krishna Coloniser Anr. v. CCE, Kanpur - 2002 (149) E.L.T. 361 (Tribunal) = 2002 (101) ECR 191 (T), etc. 3.None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill not amount to non-accountal of the goods unless it is supported by past conduct of the assessee in removing the goods or that the raw materials used in the manufacture of the finished goods have not been accounted for or the goods have not been shown to be under process in either statutory or private records, etc. None of these ingredients are available in these cases and the Revenue has not b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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