https://www.taxtmi.com/caselaws?id=87211 LPG cylinders awaiting BIS testing and final fitness clearance were not required to be entered in the RG 1 register immediately after manufacture, because the applicable trade notice treated accounting as due only after completion of the prescribed tests; the remand on that point was therefore unwarranted. By contrast, excess MS ingots found outside the RG 1 register remained unexplained, and the omission was treated as a breach of the excise accounting requirement. In light of the mixed result, the penalty was reduced to reflect only the sustained liability. en-us Tue, 22 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 14:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87211 LPG cylinders awaiting BIS testing and final fitness clearance were not required to be entered in the RG 1 register immediately after manufacture, because the applicable trade notice treated accounting as due only after completion of the prescribed tests; the remand on that point was therefore unwarranted. By contrast, excess MS ingots found outside the RG 1 register remained unexplained, and the omission was treated as a breach of the excise accounting requirement. In light of the mixed result, the penalty was reduced to reflect only the sustained liability. Case-Laws Central Excise Tue, 22 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87211