https://www.taxtmi.com/caselaws?id=73150 Unaccounted excisable biscuits not entered in the RG-1 register were treated as liable to confiscation because proper stock accounting is intended to prevent clandestine removal. The Tribunal distinguished goods produced before the officers' visit and not yet required to be entered at that moment, as well as 709 kg of biscuits kept in gunny bags without proof that they were marketable biscuits cleared from stock. Confiscation was therefore upheld for the balance of the unaccounted goods, while relief was granted for the quantities not shown to be liable to confiscation. The redemption fine and penalty were reduced to Rs. 5,000 each. en-us Thu, 04 Jun 1987 00:00:00 +0530 Sat, 28 May 2011 13:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73150 Unaccounted excisable biscuits not entered in the RG-1 register were treated as liable to confiscation because proper stock accounting is intended to prevent clandestine removal. The Tribunal distinguished goods produced before the officers' visit and not yet required to be entered at that moment, as well as 709 kg of biscuits kept in gunny bags without proof that they were marketable biscuits cleared from stock. Confiscation was therefore upheld for the balance of the unaccounted goods, while relief was granted for the quantities not shown to be liable to confiscation. The redemption fine and penalty were reduced to Rs. 5,000 each. Case-Laws Central Excise Thu, 04 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73150