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Issues: Whether confiscation of the semi-finished and finished excisable goods and imposition of penalties were justified on the basis of the admitted non-accountal of the goods in the prescribed statutory records.
Analysis: The partner of the appellant firm admitted at the time of seizure that the semi-finished goods were not entered in the lot register or Form IV register and that the finished goods were not entered in the RG-1 register. The admission was not retracted and no explanation was offered for the omission. Such non-accountal established violation of Rule 173Q and supported the inference that the goods were intended to be removed clandestinely without payment of duty. The finding of intentional suppression of the goods in the statutory records therefore had a proper factual and legal basis. No ground was made out for reduction of the redemption fine or penalties.
Conclusion: Confiscation of the goods and imposition of penalties were upheld, and the challenge failed.
Final Conclusion: The order confirming confiscation, redemption fine and penalties was sustained, with no relief granted to the appellants.
Ratio Decidendi: An unretracted admission of non-accountal of excisable goods in the prescribed registers is sufficient to establish violation of the central excise rules and to sustain confiscation and penalty where the surrounding facts indicate clandestine intent.
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