https://www.taxtmi.com/caselaws?id=108502 Unaccounted excisable goods found in factory premises may attract confiscation under Rule 173Q of the Central Excise Rules, 1944 even without proof of mens rea. The appellate view that only Rule 226 applied was treated as inconsistent with binding precedent, which recognised confiscation where excess stock over RG-1 balance was found in the factory. The possibility that an SSI unit might claim duty exemption on excess goods intended for removal also required examination. The matter was remanded for fresh consideration in line with the governing legal position. en-us Mon, 12 May 2003 00:00:00 +0530 Sat, 31 Mar 2012 18:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108502 Unaccounted excisable goods found in factory premises may attract confiscation under Rule 173Q of the Central Excise Rules, 1944 even without proof of mens rea. The appellate view that only Rule 226 applied was treated as inconsistent with binding precedent, which recognised confiscation where excess stock over RG-1 balance was found in the factory. The possibility that an SSI unit might claim duty exemption on excess goods intended for removal also required examination. The matter was remanded for fresh consideration in line with the governing legal position. Case-Laws Central Excise Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108502