https://www.taxtmi.com/caselaws?id=89415 Fully finished excisable goods not entered in the prescribed records were held liable to confiscation under Rule 173Q, because once goods reach the finished stage they must be properly accounted for; proof of clandestine removal was not required. As confiscation was sustained, redemption fine in lieu of confiscation was upheld, and the penalty was left undisturbed since no separate appeal had been filed against that part of the order. The principle stated is that failure to record finished goods itself attracts confiscation where statutory records are mandatory. en-us Wed, 28 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 18:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89415 Fully finished excisable goods not entered in the prescribed records were held liable to confiscation under Rule 173Q, because once goods reach the finished stage they must be properly accounted for; proof of clandestine removal was not required. As confiscation was sustained, redemption fine in lieu of confiscation was upheld, and the penalty was left undisturbed since no separate appeal had been filed against that part of the order. The principle stated is that failure to record finished goods itself attracts confiscation where statutory records are mandatory. Case-Laws Central Excise Wed, 28 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89415