https://www.taxtmi.com/caselaws?id=107674 A declarant SSI unit covered by Notification No. 1/93 and not required to maintain full statutory records was not liable to confiscation or penalty for non-entry of rubber compound sheets and stearic acid, since the goods had not reached RG-1 stage and no contravention attracting Rule 226 was established. The alleged duty demand and confiscation relating to rubber rings and rail pads said to have been cleared to a fictitious buyer also failed, because the Department's evidence of clandestine manufacture and removal was weak and uncorroborated. The demand under Section 11A and the connected penal action were therefore unsustainable. en-us Fri, 02 Aug 2002 00:00:00 +0530 Sat, 24 Mar 2012 12:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107674 A declarant SSI unit covered by Notification No. 1/93 and not required to maintain full statutory records was not liable to confiscation or penalty for non-entry of rubber compound sheets and stearic acid, since the goods had not reached RG-1 stage and no contravention attracting Rule 226 was established. The alleged duty demand and confiscation relating to rubber rings and rail pads said to have been cleared to a fictitious buyer also failed, because the Department's evidence of clandestine manufacture and removal was weak and uncorroborated. The demand under Section 11A and the connected penal action were therefore unsustainable. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107674