https://www.taxtmi.com/caselaws?id=80581 Wire mesh rolls found wrapped, marked and finished were treated as fully manufactured goods because manufacture was complete when the process ended, even though buyer testing and approval were pending, so they had to be entered in RG-1. A charge of clandestine removal could not be sustained on discrepancies between the bank pledge register and RG-1 alone, since no independent direct or circumstantial evidence showed fresh manufacture or secret clearance and the release-repledge explanation remained plausible. Goods were liable to confiscation for non-accountal, but the absence of proof of duty evasion justified moderation of the redemption fine and personal penalty, while confiscation of plant and machinery was not warranted. en-us Fri, 19 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 17:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80581 Wire mesh rolls found wrapped, marked and finished were treated as fully manufactured goods because manufacture was complete when the process ended, even though buyer testing and approval were pending, so they had to be entered in RG-1. A charge of clandestine removal could not be sustained on discrepancies between the bank pledge register and RG-1 alone, since no independent direct or circumstantial evidence showed fresh manufacture or secret clearance and the release-repledge explanation remained plausible. Goods were liable to confiscation for non-accountal, but the absence of proof of duty evasion justified moderation of the redemption fine and personal penalty, while confiscation of plant and machinery was not warranted. Case-Laws Central Excise Fri, 19 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80581