https://www.taxtmi.com/caselaws?id=87781 Goods found in a factory but not entered in the RG 1 register could not be confiscated under Rule 173Q of the Central Excise Rules, 1944 where there was no evidence of removal from the factory or any preparation for removal without duty payment. Mere non-entry in statutory records was therefore insufficient to justify confiscation or redemption fine. The admitted failure to maintain the prescribed records did, however, warrant a penalty for breach of the record-keeping requirement, so the confiscatory part of the order was set aside and only a reduced penalty was sustained. en-us Fri, 27 Jun 1997 00:00:00 +0530 Sat, 10 Sep 2011 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87781 Goods found in a factory but not entered in the RG 1 register could not be confiscated under Rule 173Q of the Central Excise Rules, 1944 where there was no evidence of removal from the factory or any preparation for removal without duty payment. Mere non-entry in statutory records was therefore insufficient to justify confiscation or redemption fine. The admitted failure to maintain the prescribed records did, however, warrant a penalty for breach of the record-keeping requirement, so the confiscatory part of the order was set aside and only a reduced penalty was sustained. Case-Laws Central Excise Fri, 27 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87781