https://www.taxtmi.com/caselaws?id=85230 Excess stock of marble tiles not entered in the RG-1 register was treated as non-accountal of excisable goods, and the explanation that the tiles were still awaiting sorting by size, quality and colour was rejected. Registration in RG-1 was required even at the semi-finished stage, so the unrecorded stock was liable to confiscation and the personal penalty was sustained. The principle applied was that failure to record excisable goods in RG-1, even where sorting is said to be pending, constitutes non-accountal justifying enforcement action. en-us Thu, 04 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 15:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85230 Excess stock of marble tiles not entered in the RG-1 register was treated as non-accountal of excisable goods, and the explanation that the tiles were still awaiting sorting by size, quality and colour was rejected. Registration in RG-1 was required even at the semi-finished stage, so the unrecorded stock was liable to confiscation and the personal penalty was sustained. The principle applied was that failure to record excisable goods in RG-1, even where sorting is said to be pending, constitutes non-accountal justifying enforcement action. Case-Laws Central Excise Thu, 04 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85230