https://www.taxtmi.com/caselaws?id=85051 Non-entry of finished goods in the RG-1 register amounted to breach of the prescribed excise record-keeping obligation, and the penalty for non-maintenance of the statutory register was sustained because the goods had been manufactured and were still required to be recorded. Confiscation and fine, however, could not rest on that omission alone where the goods remained in the finishing room, were not shown to have been clandestinely removed, and no attempt at removal was proved. The confiscation and related fine were therefore set aside, while the penalty for defective register maintenance was upheld. en-us Thu, 15 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 14:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85051 Non-entry of finished goods in the RG-1 register amounted to breach of the prescribed excise record-keeping obligation, and the penalty for non-maintenance of the statutory register was sustained because the goods had been manufactured and were still required to be recorded. Confiscation and fine, however, could not rest on that omission alone where the goods remained in the finishing room, were not shown to have been clandestinely removed, and no attempt at removal was proved. The confiscation and related fine were therefore set aside, while the penalty for defective register maintenance was upheld. Case-Laws Central Excise Thu, 15 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85051