https://www.taxtmi.com/caselaws?id=95413 Finished plastic film goods found in the factory shortly after manufacture were not yet required to be entered in the RG 1 register because packing was completed later the same day. On those facts, and with no material showing intended removal without payment of duty, confiscation and penalty were not warranted. The goods would instead attract duty only upon clearance after proper recording in the statutory records. en-us Wed, 17 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 12:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95413 Finished plastic film goods found in the factory shortly after manufacture were not yet required to be entered in the RG 1 register because packing was completed later the same day. On those facts, and with no material showing intended removal without payment of duty, confiscation and penalty were not warranted. The goods would instead attract duty only upon clearance after proper recording in the statutory records. Case-Laws Central Excise Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95413