https://www.taxtmi.com/caselaws?id=94813 Goods found fully packed in the factory and not entered in RG 1 were treated as finished excisable goods kept unaccounted, so confiscation was upheld. Affixation of plates showing the names of customer oil companies was held to be only an ownership or destination marking and not use of a disqualifying brand name in trade, so small scale exemption was allowed for supplies made to those customers. In view of the partial relief, the penalty was substantially reduced, while confiscation remained sustained. en-us Thu, 23 Dec 1999 00:00:00 +0530 Mon, 05 Dec 2011 10:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94813 Goods found fully packed in the factory and not entered in RG 1 were treated as finished excisable goods kept unaccounted, so confiscation was upheld. Affixation of plates showing the names of customer oil companies was held to be only an ownership or destination marking and not use of a disqualifying brand name in trade, so small scale exemption was allowed for supplies made to those customers. In view of the partial relief, the penalty was substantially reduced, while confiscation remained sustained. Case-Laws Central Excise Thu, 23 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94813