https://www.taxtmi.com/caselaws?id=100825 Short-accounting of manufactured goods in the RG-1 register, without evidence of mala fide intention or clandestine removal, was treated as a statutory lapse rather than a basis for confiscation. Goods meant for supply to the Indian Railways had been inspected and were not shown to have been tampered with or removed without duty payment. On those facts, confiscation, redemption fine, and penalty under Rule 173Q(1) lacked legal foundation and were set aside. The omission remained punishable only as non-accountal, so the limited penalty under Rule 226 was sustained. en-us Tue, 04 Dec 2001 00:00:00 +0530 Tue, 07 Feb 2012 12:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100825 Short-accounting of manufactured goods in the RG-1 register, without evidence of mala fide intention or clandestine removal, was treated as a statutory lapse rather than a basis for confiscation. Goods meant for supply to the Indian Railways had been inspected and were not shown to have been tampered with or removed without duty payment. On those facts, confiscation, redemption fine, and penalty under Rule 173Q(1) lacked legal foundation and were set aside. The omission remained punishable only as non-accountal, so the limited penalty under Rule 226 was sustained. Case-Laws Central Excise Tue, 04 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100825