https://www.taxtmi.com/caselaws?id=110109 Goods were not shown to be fully manufactured on the factual record and expert opinion, and there was no evidence of clandestine production or attempted removal without payment of duty. The dispute was limited to the stage at which entry in RG-I was required, and that accounting issue alone did not justify confiscation. Confiscation and penalty were therefore held unsustainable, and the Revenue's challenge failed. en-us Thu, 27 Nov 2003 00:00:00 +0530 Fri, 13 Apr 2012 17:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110109 Goods were not shown to be fully manufactured on the factual record and expert opinion, and there was no evidence of clandestine production or attempted removal without payment of duty. The dispute was limited to the stage at which entry in RG-I was required, and that accounting issue alone did not justify confiscation. Confiscation and penalty were therefore held unsustainable, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 27 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110109