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2016 (10) TMI 737

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..... nt, but I find that even in their memo of appeal, there is no ground relatable to non-entry of goods in form IV register or lot register. As such, it cannot be said to be a mere case of non-entry in RG I register. Admittedly, on receipt of raw materials i.e, grey fabrics, the same are required to be entered in the raw materials register as also the lot register. Non entry of the same in the statutory documents would admittedly lead to appellants malafide that same were meant for clandestine clearance - malafide intention upheld - confiscation upheld - appeal rejected - decided against appellant. - Excise Appeal No. 105 of 2010 - Order No. FO/54066/2016-(SM) - Dated:- 6-10-2016 - Ms. Archana Wadhwa, Member (Judicial) Ms Rinki Arora, .....

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..... e redeemed on fine of ₹ 1.5 lac, to be accounted for and cleared on payment of appropriate duty, imposed penalty of ₹ 50,000/- and under Rule 25 of the Central Excise Rules, 2002 on the appellant. 2. The said order of the original adjudicating authority was impugned order before Commissioner (Appeals) who rejected the appeal. Hence, the present appeal 3. The appellate authority has observed as under: 7.1 Quantity of 8030.80 Mts. of processed fabrics has been seized on the ground that they were neither entered in RG-1 register nor in Form IV register (grey fabrics) or lot register whereas 1902.95 Mtrs of processed fabrics has been seized on the ground that they were not entered in RG-1 register. I find that appellant h .....

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..... m clandestinely without payment of duty, without documents and hence uphold the order of confiscation. (ii) As regards 1,902.95 Mtrs of fully processed fabrics, which was not found accounted for in RG-1 register, the appellant stand is same that since most of time they supply goods to Govt. Deptts. for which DGS D makes inspection and since DEGS D inspection was not done to these goods, these were not accounted for in RG-1 register. I find that although the appellant has made a generalized statement that most of the goods are supplied to Govt. Deptts., and therefore they are inspected by DGS D but has not tried to establish or produce any evidence that these goods were meant for Govt. supply for which DGS D inspection was to be carrie .....

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