https://www.taxtmi.com/caselaws?id=95882 Finished goods found within the factory premises were not liable to confiscation or penalty merely because they were not entered in the RG-1 register. The departmental allegation of non-entry was not supported by proper enquiry, and no material showed mala fide intent, clandestine removal, or an attempt to clear the goods without payment of duty. In the absence of proof that the goods had become ripe for RG-1 entry or were meant for illicit removal, Rule 173Q could not be invoked. The confiscation and penalty were therefore set aside. en-us Thu, 04 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 16:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95882 Finished goods found within the factory premises were not liable to confiscation or penalty merely because they were not entered in the RG-1 register. The departmental allegation of non-entry was not supported by proper enquiry, and no material showed mala fide intent, clandestine removal, or an attempt to clear the goods without payment of duty. In the absence of proof that the goods had become ripe for RG-1 entry or were meant for illicit removal, Rule 173Q could not be invoked. The confiscation and penalty were therefore set aside. Case-Laws Central Excise Thu, 04 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95882