https://www.taxtmi.com/caselaws?id=99436 Goods found in the factory but not entered in the RG-I register were treated as unaccounted stock, but the decisive finding was that there was no intention to evade duty. On that basis, absence of mens rea was treated as defeating confiscation and penalty under Rule 173Q of the Central Excise Rules. Liability was confined to the limited penalty prescribed under Rule 226, and the confiscation and Rule 173Q penalty were set aside. en-us Tue, 23 Jan 2001 00:00:00 +0530 Fri, 27 Jan 2012 13:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99436 Goods found in the factory but not entered in the RG-I register were treated as unaccounted stock, but the decisive finding was that there was no intention to evade duty. On that basis, absence of mens rea was treated as defeating confiscation and penalty under Rule 173Q of the Central Excise Rules. Liability was confined to the limited penalty prescribed under Rule 226, and the confiscation and Rule 173Q penalty were set aside. Case-Laws Central Excise Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99436