NOBLE PLASTIC MOULDS Vs. CCE

JUDGEMENT

(1.) THE appellants filed this appeal against the order in appeal passed by the Commissioner (Appeals).

(2.) THE brief facts of the case are that appellants are engaged in the manufacture of T.V. Cabinets and Cooler Cabinets. On 17.11.1992, the Officers of the Central Excise visited the factory of the appellants. On physical verification it was found that 4901 of T.V. Cabinets and 52 Cabinets of Cooler and scrap of plastics was excess than their recorded balance. Shri Sarabjit Singh proprietor of the Firm admitted the factual position. The goods were taken to possession. The adjudicating authority confiscated the goods and allowed the release of the goods on payment of redemption fine of Rs. 1 lakh and imposed penalty of Rs. 50,000. The appellants filed appeal and appeal is dismissed.

(3.) THE contention of the appellant is that the goods in question had not reached the RG -I stage and these are in semi -finished condition. The contention of the appellant is also that there is no shortage of the raw material, therefore, it cannot be said that appellants had any intention to clear the goods without payment of duty.