COMMISSIONER OF CENTRAL EXCISE Vs. BHANDARI FOILS

JUDGEMENT

(1.) Heard both sides.

(2.) The Revenue filed this appeal against order -in -appeal passed by the Commissioner (Appeals). The brief facts of the case are that the officers of Central Excise department visited the factory of the appellant and it was found that certain finished products were not accounted for in their RG -1 record. The goods were seized and adjudicating authority confiscated the goods and allowed the same on payment of redemption fine. A personal penalty was also imposed on the appellant.

(3.) On appeal filed by the appellant, the Commissioner (Appeals) set aside the confiscation of the goods on the ground that the goods which were found in excess than the stock register lying in the factory were neither fully manufactured nor in packed condition.