https://www.taxtmi.com/caselaws?id=88042 Fully manufactured fluorescent lighting tubes that had been packed after completion of testing were held to have reached the stage for entry in RG-1, and the competing claim that they awaited further quality control was rejected. On that footing, non-accountal attracted confiscation. The redemption fine and penalty were also found proportionate to the value of the goods and the nature of the lapse, with no adequate basis shown for reduction. The confiscation and monetary consequences were therefore sustained, and the appeal failed. en-us Fri, 17 Oct 1997 00:00:00 +0530 Wed, 14 Sep 2011 16:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88042 Fully manufactured fluorescent lighting tubes that had been packed after completion of testing were held to have reached the stage for entry in RG-1, and the competing claim that they awaited further quality control was rejected. On that footing, non-accountal attracted confiscation. The redemption fine and penalty were also found proportionate to the value of the goods and the nature of the lapse, with no adequate basis shown for reduction. The confiscation and monetary consequences were therefore sustained, and the appeal failed. Case-Laws Central Excise Fri, 17 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88042