https://www.taxtmi.com/caselaws?id=106659 Paper reels found unpacked on the production floor were treated as not having reached the RG-I stage because the applicable trade notice stated that, for paper, RG-I is reached only after all processing is complete and the goods are packed and weighed. On that basis, non-accountal at that stage could not support an inference of clandestine removal, so confiscation was not justified. As confiscation was unsustainable, penalty under Rule 173Q also could not survive, since it was incidental to confiscation under that rule. en-us Mon, 05 Aug 2002 00:00:00 +0530 Thu, 15 Mar 2012 11:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106659 Paper reels found unpacked on the production floor were treated as not having reached the RG-I stage because the applicable trade notice stated that, for paper, RG-I is reached only after all processing is complete and the goods are packed and weighed. On that basis, non-accountal at that stage could not support an inference of clandestine removal, so confiscation was not justified. As confiscation was unsustainable, penalty under Rule 173Q also could not survive, since it was incidental to confiscation under that rule. Case-Laws Central Excise Mon, 05 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106659