https://www.taxtmi.com/caselaws?id=99333 Confiscation of plywood and the truck was not sustained because the goods were found within the factory premises and the failure to enter them in the RG-1 register was explained as arising from the concerned employee's absence on leave. The appellate authority accepted that the goods had been manufactured in the preceding days, and the Tribunal found no infirmity in that reasoning. On the facts and circumstances, the respondents were entitled to the benefit of doubt, so the setting aside of confiscation and penalty was upheld. en-us Mon, 27 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 18:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99333 Confiscation of plywood and the truck was not sustained because the goods were found within the factory premises and the failure to enter them in the RG-1 register was explained as arising from the concerned employee's absence on leave. The appellate authority accepted that the goods had been manufactured in the preceding days, and the Tribunal found no infirmity in that reasoning. On the facts and circumstances, the respondents were entitled to the benefit of doubt, so the setting aside of confiscation and penalty was upheld. Case-Laws Central Excise Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99333