https://www.taxtmi.com/caselaws?id=90800 Non-entry of enamelled copper wire in the RG-1 register was treated as a contravention of excise record-keeping requirements because the relevant stage for entry was when the wire was reeled or rolled on drums and disconnected from the machine. The omission was nonetheless viewed as a technical violation, and the surrounding uncertainty about the continued operation of departmental instructions and the filing of the process chart weakened the case for severe punishment. Confiscation and redemption fine were sustained, but the penalty under Rule 173Q of the Central Excise Rules, 1944 was deleted. en-us Wed, 14 Oct 1998 00:00:00 +0530 Tue, 11 Oct 2011 16:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90800 Non-entry of enamelled copper wire in the RG-1 register was treated as a contravention of excise record-keeping requirements because the relevant stage for entry was when the wire was reeled or rolled on drums and disconnected from the machine. The omission was nonetheless viewed as a technical violation, and the surrounding uncertainty about the continued operation of departmental instructions and the filing of the process chart weakened the case for severe punishment. Confiscation and redemption fine were sustained, but the penalty under Rule 173Q of the Central Excise Rules, 1944 was deleted. Case-Laws Central Excise Wed, 14 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90800