RG-1 compliance for marketable excisable goods justifies confiscation and penalty when fully manufactured stock is not recorded.

Fully manufactured excisable goods that are marketable and ready for clearance must be recorded in the RG-1 register under Rule 53 of the Central Excise Rules. Goods found packed in cartons but not entered in RG-1 were treated as non-accounted stock, and confiscation with penalty was upheld because the omission justified enforcement action. The Tribunal distinguished the cited precedent on the basis that the goods there had not reached the stage of marketability. The redemption fine and penalty were also found not excessive, so the order below was affirmed in full.

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Issues: Whether fully manufactured goods found packed in cartons but not entered in the RG-1 register were liable to confiscation and penalty.

Analysis: Rule 53 of the Central Excise Rules required fully manufactured goods to be recorded in the RG-1 register. The goods were found in a fully manufactured and packed state, making them marketable and ready for clearance. Since they were not entered in the prescribed register, confiscation was justified. The Tribunal distinguished the cited precedent on the ground that the goods there had not reached the stage of marketability. The quantum of redemption fine and penalty was also not found excessive enough to warrant further interference.

Conclusion: The confiscation of the goods and the imposition of penalty were upheld, and the challenge failed.

Final Conclusion: The order below was affirmed in full, leaving no ground for further relief to the assessee.

Ratio Decidendi: Fully manufactured excisable goods that are in a marketable or ready-for-clearance condition must be recorded in the RG-1 register, and non-accountal justifies confiscation and penalty.

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