Benefit of doubt on RG 1 register maintenance defeated confiscation, duty demand and penalty for alleged non-accountal.

Non-production of a newly opened RG 1 register did not justify confiscation, duty demand or penalty where the register had been authenticated and maintained from 1-4-1992, and the officers visited the factory on 4-4-1992. The omission to produce it at that moment was explained by the absence of the clerk who maintained the register, and the record showed no basis to treat the goods as unaccounted. The assessee was therefore given the benefit of doubt, and the appellate order was left undisturbed; the confiscation, duty demand and penalty were not sustained.

---

---

Issues: Whether confiscation, duty demand and penalty were justified for non-production of the new RG 1 register and alleged non-accountal of excisable goods.

Analysis: The record showed that a new RG 1 register had been opened from 1-4-1992 and was authenticated, while the officers visited the factory on 4-4-1992. The omission to produce the register at that moment was explained by the absence of the clerk maintaining it, and the adjudicating authority itself had noticed that the register had been maintained from 1-4-1992. In these circumstances, the view that the assessee was entitled to the benefit of doubt was accepted and no interference with the appellate order was warranted.

Conclusion: The confiscation, duty demand and penalty were not sustained.

---