C.C. EXCISE Vs. PLASMAC MFG. CO.

JUDGEMENT

(1.) Certain goods i.e. cables 7843 meter were found in the premises of the Respondents which were not entered in the RG -1 register. The Deputy Commissioner ordered confiscation under the provision of Rule 226 read with Rule 173Q(b) imposed penalty of Rs. 25,000/ - under Rule 173(Q) and Rs. 2000/ -under Rule 226 and gave a redemption fine of Rs. 3 lakhs. In appeal the CCE(A) set aside the same on -

(2.) Revenue has taken the following grounds: -

(3.) The Comm(A) has relief upon the ratio of Cegat order in the case of Shanti Vrat and Sons Pvt. Ltd v. Cce, Kanpur [1998(99) ELT153(T)]. In the case the charge against the assessee was of presumption of clandestine removal, while in the present case the goods have been confiscated for non accountal under Rule 173Q(1)(b). The Comm(A) has selectively applied the ratio of the Cegat order and failed to note that in Shanti Vrat case, the Tribunal has not set aside the penalty.