https://www.taxtmi.com/caselaws?id=105442 Parallel production slips bearing the same serial numbers, recovery of the duplicate set from the office, and admissions in investigation were treated as sufficient evidence of parallel records and clandestine manufacture and removal, so the duty demand was upheld. Confiscation of waste and scrap could not stand where the impugned order relied only on Rule 173Q, because the Tribunal noted that non-entered goods were punishable, if at all, under the correct rule for such defaults; the confiscation was set aside. For the same reason, the penalty for non-entry in RG 1 was reduced to the statutory maximum applicable under the proper provision. en-us Wed, 07 Nov 2001 00:00:00 +0530 Mon, 05 Mar 2012 16:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105442 Parallel production slips bearing the same serial numbers, recovery of the duplicate set from the office, and admissions in investigation were treated as sufficient evidence of parallel records and clandestine manufacture and removal, so the duty demand was upheld. Confiscation of waste and scrap could not stand where the impugned order relied only on Rule 173Q, because the Tribunal noted that non-entered goods were punishable, if at all, under the correct rule for such defaults; the confiscation was set aside. For the same reason, the penalty for non-entry in RG 1 was reduced to the statutory maximum applicable under the proper provision. Case-Laws Central Excise Wed, 07 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105442