https://www.taxtmi.com/caselaws?id=107784 Finished goods entering the RG 1 stage had to be accounted for in the prescribed register even though they were later rejected by the customer. The omission therefore amounted to non-accountal of finished pouches. However, special manufacture for a named customer, branding on the goods, and prolonged retention in the factory negatived any inference of clandestine removal or an intent to clear the goods without duty. As the record did not establish dutiability in the sense required for confiscation, nor any basis for marketable clearance without payment of duty, confiscation and penalty were not sustainable. en-us Mon, 18 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 16:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107784 Finished goods entering the RG 1 stage had to be accounted for in the prescribed register even though they were later rejected by the customer. The omission therefore amounted to non-accountal of finished pouches. However, special manufacture for a named customer, branding on the goods, and prolonged retention in the factory negatived any inference of clandestine removal or an intent to clear the goods without duty. As the record did not establish dutiability in the sense required for confiscation, nor any basis for marketable clearance without payment of duty, confiscation and penalty were not sustainable. Case-Laws Central Excise Mon, 18 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107784