https://www.taxtmi.com/caselaws?id=95429 Coolers found without bottom pads were treated as not yet fully manufactured or marketable, so they were not required to be entered in RG-1 and their non-entry could not sustain confiscation; relief on that point was maintained. Packed air conditioners found without entry in the statutory stock account were treated as fully manufactured goods required to be recorded under the excise stock provisions, and their non-entry justified confiscation under the penal rule. The explanation for those units was rejected on the facts, so confiscation stood, subject to reduced redemption fine and penalty. en-us Mon, 22 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 13:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95429 Coolers found without bottom pads were treated as not yet fully manufactured or marketable, so they were not required to be entered in RG-1 and their non-entry could not sustain confiscation; relief on that point was maintained. Packed air conditioners found without entry in the statutory stock account were treated as fully manufactured goods required to be recorded under the excise stock provisions, and their non-entry justified confiscation under the penal rule. The explanation for those units was rejected on the facts, so confiscation stood, subject to reduced redemption fine and penalty. Case-Laws Central Excise Mon, 22 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95429