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2016 (6) TMI 1091 - CESTAT CHANDIGARH

2016 (6) TMI 1091 - CESTAT CHANDIGARH - TMI - Confirmation of redemption fine and penalty - Held that:- In this case the charge against the appellant is that the goods were lying in their factory in finished condition without entry in RG-1 register. Therefore, plea of the learned Counsel for the appellant is contrary to the facts of the case. In the circumstances, the impugned order does not warrant any interference, the same is upheld and the appeal filed by the appellant is dismissed. - E/5384 .....

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e found in excess as compared to the stock recorded in the RG-1 register. The production in charge and excise clerk could not give reasonable explanation during the course of investigation as to why these finished goods in packed condition were not accounted. Therefore, the goods were seized. Further, during the course of search, some finished goods were also found lying in the back side of the factory. For that, it was explained that these goods were rejected during the course of final testing .....

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2 and to imposed penalty under rule 25 of the Rules. The adjudicating authority held that the goods have been rightly put under seizure as the same were deliberately not entered in their records with an intention to clear the same clandestinely and they were liable for confiscation and gave option to redeem the same on payment of redemption fine of ₹ 2.75 lakh and penalty of ₹ 2.75 lakh was also imposed on the appellant. The said order was challenged by the appellant before the Commi .....

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