https://www.taxtmi.com/caselaws?id=107514 Non-entry in statutory records did not justify confiscation or penalty where the goods were manufactured late at night and early morning and, under Rule 53 of the Central Excise Rules, 1944, were required to be entered only at the close of the day of manufacture. The inspection occurred on the same day, so the omission could not be treated as non-accountal. In the absence of any material showing clandestine removal, the goods were held not liable to confiscation or penalty, and the Revenue had no basis to disturb the appellate authority's order. en-us Thu, 17 Apr 2003 00:00:00 +0530 Fri, 23 Mar 2012 11:25:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107514 Non-entry in statutory records did not justify confiscation or penalty where the goods were manufactured late at night and early morning and, under Rule 53 of the Central Excise Rules, 1944, were required to be entered only at the close of the day of manufacture. The inspection occurred on the same day, so the omission could not be treated as non-accountal. In the absence of any material showing clandestine removal, the goods were held not liable to confiscation or penalty, and the Revenue had no basis to disturb the appellate authority's order. Case-Laws Central Excise Thu, 17 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107514