https://www.taxtmi.com/caselaws?id=109474 Excess stock of processed man-made fabrics found inside the factory, without entry in the statutory register, did not by itself justify confiscation where the goods were not shown to have been intended for removal. The explanation that the stock represented same-day production was rejected because the partner's statement admitted non-accountal and did not establish manufacture on the date of seizure. On that limited default, confiscation was set aside, and the penalty was reduced under Rule 226 of the Central Excise Rules, 1944. en-us Wed, 26 Mar 2003 00:00:00 +0530 Tue, 10 Apr 2012 13:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109474 Excess stock of processed man-made fabrics found inside the factory, without entry in the statutory register, did not by itself justify confiscation where the goods were not shown to have been intended for removal. The explanation that the stock represented same-day production was rejected because the partner's statement admitted non-accountal and did not establish manufacture on the date of seizure. On that limited default, confiscation was set aside, and the penalty was reduced under Rule 226 of the Central Excise Rules, 1944. Case-Laws Central Excise Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109474