https://www.taxtmi.com/caselaws?id=90269 Goods found within the factory but not entered in the RG 1 register were treated as a lapse in statutory accounting, but confiscation and penalty under Rule 173Q were examined against the absence of any clear finding of intent to remove the goods without duty payment. Mere non-accountal, without evidence of duty evasion, was held insufficient to justify redemption fine, and that fine was set aside. The confiscation and penalty were otherwise sustained. The order also noted that Rule 49(4) had been omitted from 20-5-1994 by Notification No. 23/94-C.E. (N.T.). en-us Fri, 29 Jan 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90269 Goods found within the factory but not entered in the RG 1 register were treated as a lapse in statutory accounting, but confiscation and penalty under Rule 173Q were examined against the absence of any clear finding of intent to remove the goods without duty payment. Mere non-accountal, without evidence of duty evasion, was held insufficient to justify redemption fine, and that fine was set aside. The confiscation and penalty were otherwise sustained. The order also noted that Rule 49(4) had been omitted from 20-5-1994 by Notification No. 23/94-C.E. (N.T.). Case-Laws Central Excise Fri, 29 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90269