https://www.taxtmi.com/caselaws?id=86695 Fully manufactured excisable goods that are marketable and ready for clearance must be recorded in the RG-1 register under Rule 53 of the Central Excise Rules. Goods found packed in cartons but not entered in RG-1 were treated as non-accounted stock, and confiscation with penalty was upheld because the omission justified enforcement action. The Tribunal distinguished the cited precedent on the basis that the goods there had not reached the stage of marketability. The redemption fine and penalty were also found not excessive, so the order below was affirmed in full. en-us Fri, 23 May 1997 00:00:00 +0530 Fri, 26 Aug 2011 15:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86695 Fully manufactured excisable goods that are marketable and ready for clearance must be recorded in the RG-1 register under Rule 53 of the Central Excise Rules. Goods found packed in cartons but not entered in RG-1 were treated as non-accounted stock, and confiscation with penalty was upheld because the omission justified enforcement action. The Tribunal distinguished the cited precedent on the basis that the goods there had not reached the stage of marketability. The redemption fine and penalty were also found not excessive, so the order below was affirmed in full. Case-Laws Central Excise Fri, 23 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86695