https://www.taxtmi.com/caselaws?id=100517 Mere non-accountal of finished goods in the RG-1 register was treated as insufficient to attract the harsher penalty under Rule 173Q(b) of the Central Excise Rules, 1944, where the record showed no material indicating clandestine removal, no other discrepancy in the statutory records, and no prior instance of clandestine manufacture or clearance. The goods were found in excess of the RG-1 balance and seized, but that omission was held to fall within Rule 226, which governs such accounting lapses. The operative effect is that non-accountal alone does not justify the more severe penal provision in the absence of evidence of intent to evade duty. en-us Wed, 21 Nov 2001 00:00:00 +0530 Thu, 02 Feb 2012 15:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100517 Mere non-accountal of finished goods in the RG-1 register was treated as insufficient to attract the harsher penalty under Rule 173Q(b) of the Central Excise Rules, 1944, where the record showed no material indicating clandestine removal, no other discrepancy in the statutory records, and no prior instance of clandestine manufacture or clearance. The goods were found in excess of the RG-1 balance and seized, but that omission was held to fall within Rule 226, which governs such accounting lapses. The operative effect is that non-accountal alone does not justify the more severe penal provision in the absence of evidence of intent to evade duty. Case-Laws Central Excise Wed, 21 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100517