COMMISSIONER OF CENTRAL EXCISE Vs. PHARMA INDIANA LABORATORY

JUDGEMENT

(1.) THE Appellant Revenue has proposed the following three questions :

(2.) THE learned Counsel for the Appellant submitted that on 28 -12 -1992 the Officers of Central Excise Department visited the factory premises of respondent assessee and found 150 Kgs. of Niacin I.P. 600Kgs of Chloramphenicol I.P. which were accounted in the RG1. However they found 1350 Kgs of Niacin Technical which was not accounted in RG1, and also found excess of 11340 bottles of Moxydil Dry Syrup in fully packed condition, and 500 Kgs of Niacin I.P. which was also found. The Adjudicating Authority ordered confiscation of seized goods, fixed redemption fine after confirming the excise duty and imposed penalty. According to the Adjudicating Officer the goods were ready and were not entered in RG -1 register for the purpose of clandestine removal.

(3.) THE Commissioner (Appeals) has recorded the following findings of facts :