https://www.taxtmi.com/caselaws?id=108189 Failure to enter manufactured goods in the RG1 register was treated as a record-keeping default, not as conduct showing intent to evade duty. Rule 173Q(1)(b) was found inapplicable because "account for" does not mean a mere bookkeeping entry, and the goods were otherwise accounted for when found. Rule 226 specifically governed non-maintenance of required manufacturing records and provided for confiscation with a limited penalty. The penalty was therefore reduced, while the contravention and confiscation were otherwise sustained. en-us Tue, 26 Mar 2002 00:00:00 +0530 Fri, 30 Mar 2012 14:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108189 Failure to enter manufactured goods in the RG1 register was treated as a record-keeping default, not as conduct showing intent to evade duty. Rule 173Q(1)(b) was found inapplicable because "account for" does not mean a mere bookkeeping entry, and the goods were otherwise accounted for when found. Rule 226 specifically governed non-maintenance of required manufacturing records and provided for confiscation with a limited penalty. The penalty was therefore reduced, while the contravention and confiscation were otherwise sustained. Case-Laws Central Excise Tue, 26 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108189