https://www.taxtmi.com/caselaws?id=90108 Fully manufactured excisable goods found inside the factory were held not liable to confiscation merely because they were not entered in R.G. 1, where there was no evidence of clandestine removal, preparation for removal, or intent to evade duty. Voluntary payment of duty before the show cause notice also weighed against confiscation. The text further states that cash security furnished under bond cannot be directly appropriated unless the bond procedure is first followed, including requiring production of the goods and enforcing the bond in the prescribed manner. The confiscation and appropriation directions were therefore set aside. en-us Wed, 27 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 14:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90108 Fully manufactured excisable goods found inside the factory were held not liable to confiscation merely because they were not entered in R.G. 1, where there was no evidence of clandestine removal, preparation for removal, or intent to evade duty. Voluntary payment of duty before the show cause notice also weighed against confiscation. The text further states that cash security furnished under bond cannot be directly appropriated unless the bond procedure is first followed, including requiring production of the goods and enforcing the bond in the prescribed manner. The confiscation and appropriation directions were therefore set aside. Case-Laws Central Excise Wed, 27 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90108