https://www.taxtmi.com/caselaws?id=95421 Confiscation of welding electrodes was sustained because the goods were found packed in cases inside the factory, shown as ready for despatch, and not entered in RG 1; the material did not establish that they were unfinished goods requiring further processing. The duty demand on non-accounted clearances was also upheld because the record disclosed no basis to interfere with the confirmed demand. Penalty on the manufacturer was maintained for non-maintenance of RG 1 and other statutory records. A separate personal penalty on the proprietor was set aside because no independent basis existed once penalty had already been imposed on the firm on the same facts. en-us Fri, 19 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 12:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95421 Confiscation of welding electrodes was sustained because the goods were found packed in cases inside the factory, shown as ready for despatch, and not entered in RG 1; the material did not establish that they were unfinished goods requiring further processing. The duty demand on non-accounted clearances was also upheld because the record disclosed no basis to interfere with the confirmed demand. Penalty on the manufacturer was maintained for non-maintenance of RG 1 and other statutory records. A separate personal penalty on the proprietor was set aside because no independent basis existed once penalty had already been imposed on the firm on the same facts. Case-Laws Central Excise Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95421