Improper accounting of excisable goods justified confiscation and redemption fine under the Central Excise Rules.

Goods not properly entered in the statutory RG 23 records were treated as a breach of Rule 173-Q of the Central Excise Rules, 1944. On that basis, the authorities were held competent to order confiscation and impose redemption fine because the goods were not duly accounted for in the prescribed records. The High Court found no reason to disturb the concurrent administrative conclusion on improper accounting, and the redemption fine together with the connected adverse order was upheld.

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Issues: Whether goods not duly accounted for in the statutory records justified confiscation and levy of redemption fine under the Central Excise Rules, 1944.

Analysis: The goods covered by the gate passes were found not to have been properly entered in the R.G. 23 records. This amounted to a deviation from Rule 173-Q of the Central Excise Rules, 1944. On that footing, the authorities were competent to order confiscation and impose redemption fine. The Court found no basis to interfere with the concurrent administrative conclusion that the goods were not appropriately accounted for.

Conclusion: The redemption fine and the connected adverse order were upheld and the challenge failed.

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