TMI Blog2000 (12) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... iable for confiscation under the provisions of Central Excise Act and Rules made thereunder. 2. When the matter was called no one was present on behalf of the Respondents, M/s. Universal Auto Products Ltd., inspite of notice. It is also observed that Respondents has not appeared in the past whenever the appeal was posted for hearing. I, therefore, take the appeal for disposal after hearing Sh. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscation holding that seizure was not warranted as the goods were lying in the factory premises. The Commissioner (Appeals) relied upon the decisions in the case of Southern Steel Ltd. v. UOI - 1979 (4) E.L.T. J402 (A.P.) : Pooja Forge Pvt. Ltd. v. CCE - 1996 (84) E.L.T. 37 (T) and Western Transformer Equipment Pvt. Ltd. v. CCE, Jaipur - 1995 (78) E.L.T. 512 (T). From the perusal of the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ster. Rules 173Q and 226 of the Central Excise Rules provide for confiscation of the excisable good if a manufacturer does not account for any excisable goods manufactured by him and if he fails to enter the required particulars in the Register. The Ld. DR has relied upon the decision in the case of Hindustan General Industries Ltd. v. CCE, New Delhi - 1997 (96) E.L.T. 382 (T) wherein confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds manufactured, produced or stored by him" was not in consideration in that case. Similar is the case of Pooja Forge. The contention of the appellants therein was that the goods were lying in the finishing room and they had not reached RG-I stage, as they were required to be weighed, sorted out and packed in gunny bags. In the present matter the Assistant Commissioner has specifically not accepte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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