https://www.taxtmi.com/caselaws?id=95205 Manufacture of excisable goods without obtaining or endorsing the required registration attracted confiscation and penalty under Rule 173Q(1)(c), because Rule 174(7) required each product to be endorsed on the registration certificate and the liability arose from unregistered manufacture itself, not from actual clearance of the goods. Objections based on prior registration for other products, the immovable character of the pipes, and cited precedents were rejected as inapplicable. The redemption fine and penalty were also upheld as not excessive, since they were modest compared with the value of the goods. The order confirming confiscation, redemption fine, and penalty was upheld. en-us Tue, 17 Oct 2000 00:00:00 +0530 Thu, 08 Dec 2011 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95205 Manufacture of excisable goods without obtaining or endorsing the required registration attracted confiscation and penalty under Rule 173Q(1)(c), because Rule 174(7) required each product to be endorsed on the registration certificate and the liability arose from unregistered manufacture itself, not from actual clearance of the goods. Objections based on prior registration for other products, the immovable character of the pipes, and cited precedents were rejected as inapplicable. The redemption fine and penalty were also upheld as not excessive, since they were modest compared with the value of the goods. The order confirming confiscation, redemption fine, and penalty was upheld. Case-Laws Central Excise Tue, 17 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95205