https://www.taxtmi.com/caselaws?id=86258 Excess finished goods and aluminium scrap, together with incomplete RG 1 records and unexplained cuttings and overwriting, supported confirmation of duty, confiscation and penalty. The explanation that the omissions were merely clerical was rejected because statutory stock records were not contemporaneously maintained and the register alterations were not intimated to the department. On that basis, the non-entry of goods in the statutory register was treated as a substantive lapse, not a condonable technical defect, and the lower authorities' findings were upheld. en-us Wed, 16 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 17:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86258 Excess finished goods and aluminium scrap, together with incomplete RG 1 records and unexplained cuttings and overwriting, supported confirmation of duty, confiscation and penalty. The explanation that the omissions were merely clerical was rejected because statutory stock records were not contemporaneously maintained and the register alterations were not intimated to the department. On that basis, the non-entry of goods in the statutory register was treated as a substantive lapse, not a condonable technical defect, and the lower authorities' findings were upheld. Case-Laws Central Excise Wed, 16 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86258