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    <title>1999 (11) TMI 422 - CEGAT, CALCUTTA</title>
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    <description>Mere non-entry of goods in RG-1 did not justify confiscation or penalty where the goods remained within the licensed factory, had not completed the manufacturing process, and there was no evidence of clandestine removal. The record showed that the goods were still unfinished and had not undergone all steps required to make them marketable as bulk drugs. In these circumstances, absence of RG-1 entry alone was insufficient to sustain excise confiscation or penalty, and the impugned order was set aside with consequential relief.</description>
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    <pubDate>Thu, 18 Nov 1999 00:00:00 +0530</pubDate>
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      <title>1999 (11) TMI 422 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=94477</link>
      <description>Mere non-entry of goods in RG-1 did not justify confiscation or penalty where the goods remained within the licensed factory, had not completed the manufacturing process, and there was no evidence of clandestine removal. The record showed that the goods were still unfinished and had not undergone all steps required to make them marketable as bulk drugs. In these circumstances, absence of RG-1 entry alone was insufficient to sustain excise confiscation or penalty, and the impugned order was set aside with consequential relief.</description>
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      <pubDate>Thu, 18 Nov 1999 00:00:00 +0530</pubDate>
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