GUPTA SPINNING MILLS Vs. CCE

JUDGEMENT

(1.) THE above captioned appeals have been filed by the appellants against the common Order -in -Appeal vide which the Commissioner (Appeals) has affirmed the redemption fine and penalties as detailed therein on the appellants, for non -accountal of the goods.

(2.) THE learned counsel has contended that there had been, in fact, no non -accountal of the goods manufactured by the appellants as the goods were manufactured from the duty paid and accounted for inputs. It is a case of only non -posting of entries regarding the goods manufactured a date earlier to the visit of the Central Excise Officers. Therefore, the provisions of Rule 25 of the Rules, 2002 for ordering the confiscation of the goods and imposition of penalties could not be invoked.

(3.) ON the other hand, the learned JDR has reiterated the correctness of the impugned order and contended that Rule 25 has been rightly applied to the case of the appellants for having failed to account for the goods.