COMMISSIONER OF CENTRAL EXCISE, RAJKOT Vs. FOTON CERAMICS

JUDGEMENT

(1.) BEING aggrieved with the order passed by Commissioner (Appeals), Revenue has preferred the present appeal. I have heard Shri S.K. Mall, ld. SDR appearing for the Revenue. Nobody appeared for the respondents.

(2.) THE respondents are engaged in manufacture of Ceramic Glazed Tiles falling under Chapter Heading 59.08 of First Schedule of Central Excise Tariff Act, 1985. Their factory was visited by Central Excise officers on 18 -6 -08, who conducted various checks and verifications. As a result, about 4131 boxes of Ceramic Glazed Tiles were found in excess than the recorded balance in RG -1 register. The same were put under seizure by the officers.

(3.) ON the above basis, proceedings were initiated for confiscation of the said goods and for imposition of penalties by way of issuance of Show Cause Notice dated 24 -9 -08. The said Show Cause Notice culminated into an order passed by original adjudicating authority, confiscating the goods with an option to the appellant to redeem the same on payment of redemption fine of Rs. 50,000/ - (Rupees Fifty Thousands only). In addition, penalty of Rs. 10,000/ - (Rupees Ten Thousands only) was also imposed on the manufacturing unit as also on Shri Rajesh Ishwarbhai Vilapara, Partner of the unit, in terms of Rules 25 and 26 of Central Excise Rules, 2002. On appeal against above order, Commissioner (Appeals) set aside the order of confiscation but maintained penalty of Rs. 10,000/ - (Rupees Ten Thousands only) on the manufacturer for non -maintenance of RG -1 register. Penalty of Rs. 10,000/ - (Rupees Ten Thousands only) imposed on Shri Rajesh Ishwarbhai Vilapara was set aside. Hence, the present appeal.