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M/s. R.K. Silk Mills (India) Ltd. Versus Commissioner of Central Excise

2016 (10) TMI 737 - CESTAT NEW DELHI

Intention to remove the goods without the payment of duty - non-accountal of goods in the RG-1 register - search in the premises - confiscation of goods with an option to redeem the goods on payment of redemption fine - imposition of penalty u/r 25 of the Central Excise Rules, 2002 - Held that: - confiscation of the excess found goods has been upheld on the ground that same were neither entered in form IV register or lot register or RG I register. Though the appellants have argued that goods wer .....

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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, Advocate for the Appellants Shri S Nunthuk, AR for the Respondent ORDER Per Ms. Archana Wadhwa The appellant is engaged in the manufacture of processed man made .....

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f the physical stock of processed fabrics with the balance shown in records and job cards maintained by them, a quantity of 8,030.80 Mtrs fully processed fabrics valued at ₹ 4,81,848/- was found manufactured out of the unaccounted grey fabrics as the piece were neither reflected in the job cards nor the finished fabrics was found entered in finished goods (RG-1) register. Similarly 1,902.95 Mtrs of fully processed fabrics valued at ₹ 1,14,777/- was also found unaccounted for in the R .....

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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 the .....

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n Form IV register and lot register clearly establishes that processed fabrics in Form IV register and lot register clearly establishes that processed fabrics was made with intention to clear them without accountal, without payment of duty, without documents. This confirms that there was clear intention to evade payment of duty on 8,030.80 Mtrs processed fabrics. As regards appellant contention they were mostly processing fabrics of Govt Deptt. Which required DGS&D inspection, therefore thes .....

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ter was kept in the appellant factory with intent to clear them 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 reg .....

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