https://www.taxtmi.com/caselaws?id=110835 Duty-paid excisable goods brought into a factory and stored there must be accounted for, but mere non-entry in RG 23A Part-I, without actual availing of Modvat credit, does not by itself justify confiscation under Rule 173Q(1). The explanation for the non-entry was treated as sufficient, and the Tribunal accepted the view that the provision's application in such circumstances was debatable. On that basis, confiscation of the goods and the consequential penalty under Rule 209A were held not sustainable. en-us Mon, 12 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 17:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110835 Duty-paid excisable goods brought into a factory and stored there must be accounted for, but mere non-entry in RG 23A Part-I, without actual availing of Modvat credit, does not by itself justify confiscation under Rule 173Q(1). The explanation for the non-entry was treated as sufficient, and the Tribunal accepted the view that the provision's application in such circumstances was debatable. On that basis, confiscation of the goods and the consequential penalty under Rule 209A were held not sustainable. Case-Laws Central Excise Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110835