https://www.taxtmi.com/caselaws?id=92800 Goods found in a semi-finished stage awaiting further manufacture and testing could not be confiscated merely because they were not entered in RG-1, since non-entry alone did not establish that they were fully manufactured finished goods. Duty paid after detection of clandestine removal of scrap did not extinguish penalty exposure under Rule 173Q, because liability remained where evasion was detected before payment; however, the penalty was moderated on the facts. en-us Tue, 09 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 12:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92800 Goods found in a semi-finished stage awaiting further manufacture and testing could not be confiscated merely because they were not entered in RG-1, since non-entry alone did not establish that they were fully manufactured finished goods. Duty paid after detection of clandestine removal of scrap did not extinguish penalty exposure under Rule 173Q, because liability remained where evasion was detected before payment; however, the penalty was moderated on the facts. Case-Laws Central Excise Tue, 09 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92800