NESTLE INDIA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) The appellant filed this appeal against the order in original passed by the Commissioner of Cental Excise.

(2.) In this case certain goods were found unaccounted in the RG -I record. A show cause notice was issued to the appellant for confiscation of the goods and for imposing penalty under the provisions of Rule 173Q and 226 of the Central Excise Rules.

(3.) Heard both sides.