https://www.taxtmi.com/caselaws?id=80727 Goods lying within the factory and not yet removed were held not liable to confiscation under Rule 173Q merely for procedural non-compliance, because the confiscatory power could not be extended beyond that scope. At the same time, failure to enter manufactured goods in RG-1 at the proper stage and non-maintenance of the prescribed lot register were treated as statutory breaches warranting penalty. The absence of clandestine removal or duty evasion, coupled with payment of duty and departmental awareness of the practice, justified substantial reduction of the penalty. en-us Tue, 15 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 18:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80727 Goods lying within the factory and not yet removed were held not liable to confiscation under Rule 173Q merely for procedural non-compliance, because the confiscatory power could not be extended beyond that scope. At the same time, failure to enter manufactured goods in RG-1 at the proper stage and non-maintenance of the prescribed lot register were treated as statutory breaches warranting penalty. The absence of clandestine removal or duty evasion, coupled with payment of duty and departmental awareness of the practice, justified substantial reduction of the penalty. Case-Laws Central Excise Tue, 15 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80727