https://www.taxtmi.com/caselaws?id=90431 Unaccounted finished goods under Rule 173Q(1)(b) of the Central Excise Rules, 1944 may attract confiscation even where mens rea is absent, because non-entry in statutory records by itself can constitute the breach. The explanation that the goods were awaiting internal testing and buyer inspection did not justify omission from the register. However, where the goods were otherwise manufactured, packed and ready, and no clandestine removal was shown, confiscation was considered unnecessary on the facts. CEGAT therefore set aside confiscation and sustained only a token penalty, granting partial relief to the assessee. en-us Mon, 10 Nov 1997 00:00:00 +0530 Fri, 07 Oct 2011 13:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90431 Unaccounted finished goods under Rule 173Q(1)(b) of the Central Excise Rules, 1944 may attract confiscation even where mens rea is absent, because non-entry in statutory records by itself can constitute the breach. The explanation that the goods were awaiting internal testing and buyer inspection did not justify omission from the register. However, where the goods were otherwise manufactured, packed and ready, and no clandestine removal was shown, confiscation was considered unnecessary on the facts. CEGAT therefore set aside confiscation and sustained only a token penalty, granting partial relief to the assessee. Case-Laws Central Excise Mon, 10 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90431