https://www.taxtmi.com/caselaws?id=108503 Non-accountal of manufactured textile goods in the statutory register was treated as sufficient to render them liable to confiscation under the Central Excise Rules. The explanation that the goods were awaiting buyer approval or had been entered elsewhere was rejected because there was no legal basis for keeping manufactured goods unrecorded in the relevant register. In cases of non-accountal, confiscation and penalty could be sustained without proof of mens rea, and the appellate authority's contrary reduction was held unsustainable. The confiscation and penalty were restored in substance, with only the redemption fine and penalty moderated. en-us Mon, 12 May 2003 00:00:00 +0530 Sat, 31 Mar 2012 18:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108503 Non-accountal of manufactured textile goods in the statutory register was treated as sufficient to render them liable to confiscation under the Central Excise Rules. The explanation that the goods were awaiting buyer approval or had been entered elsewhere was rejected because there was no legal basis for keeping manufactured goods unrecorded in the relevant register. In cases of non-accountal, confiscation and penalty could be sustained without proof of mens rea, and the appellate authority's contrary reduction was held unsustainable. The confiscation and penalty were restored in substance, with only the redemption fine and penalty moderated. Case-Laws Central Excise Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108503