https://www.taxtmi.com/caselaws?id=88501 Non-entry of excisable goods in RG 1 can justify confiscation and duty where the goods are fully finished and marketable, but benefit of doubt may be extended where the facts show that products were still pending standardisation and not finally packed. Dye intermediates and excess raw materials were treated as goods or inputs required to be properly accounted for; their non-accountal supported confiscation, with the redemption fine on raw materials reduced. Shortages of finished goods and inputs were also held dutiable because the explanations were not substantiated on record, and the associated company and officer penalties were moderated only to the extent warranted by the partial relief granted. en-us Wed, 31 Dec 1997 00:00:00 +0530 Mon, 19 Sep 2011 13:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88501 Non-entry of excisable goods in RG 1 can justify confiscation and duty where the goods are fully finished and marketable, but benefit of doubt may be extended where the facts show that products were still pending standardisation and not finally packed. Dye intermediates and excess raw materials were treated as goods or inputs required to be properly accounted for; their non-accountal supported confiscation, with the redemption fine on raw materials reduced. Shortages of finished goods and inputs were also held dutiable because the explanations were not substantiated on record, and the associated company and officer penalties were moderated only to the extent warranted by the partial relief granted. Case-Laws Central Excise Wed, 31 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88501