https://www.taxtmi.com/caselaws?id=92351 Non-entry of goods in the prescribed production records may justify confiscation and a lesser penalty, but the harsher provision for serious evasion is not attracted where the goods remain within the factory and there is no proof of clandestine removal or preparation for removal. Mere failure to account for stock, without evidence of intent to evade duty, is insufficient to sustain the higher consequence under Rule 173Q(1)(b), though Rule 226 may still support token redemption fine and reduced penalty. en-us Tue, 30 Jun 1998 00:00:00 +0530 Mon, 31 Oct 2011 18:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92351 Non-entry of goods in the prescribed production records may justify confiscation and a lesser penalty, but the harsher provision for serious evasion is not attracted where the goods remain within the factory and there is no proof of clandestine removal or preparation for removal. Mere failure to account for stock, without evidence of intent to evade duty, is insufficient to sustain the higher consequence under Rule 173Q(1)(b), though Rule 226 may still support token redemption fine and reduced penalty. Case-Laws Central Excise Tue, 30 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92351