https://www.taxtmi.com/caselaws?id=108658 Mere non-entry of manufactured goods in the RG 1 register does not automatically justify confiscation or redemption fine where the goods were otherwise reflected in daily production records and there is no evidence of clandestine removal. The commentary notes that prompt accounting under the prescribed procedure remains necessary, but confiscatory consequences depend on the seriousness of the default and the overall facts. On the stated facts, confiscation and redemption fine were not warranted, although a reduced penalty was maintained because the omission was not wholly trivial. en-us Wed, 17 Feb 1999 00:00:00 +0530 Tue, 03 Apr 2012 12:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108658 Mere non-entry of manufactured goods in the RG 1 register does not automatically justify confiscation or redemption fine where the goods were otherwise reflected in daily production records and there is no evidence of clandestine removal. The commentary notes that prompt accounting under the prescribed procedure remains necessary, but confiscatory consequences depend on the seriousness of the default and the overall facts. On the stated facts, confiscation and redemption fine were not warranted, although a reduced penalty was maintained because the omission was not wholly trivial. Case-Laws Central Excise Wed, 17 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108658