https://www.taxtmi.com/caselaws?id=110907 Seized PVC insulated tapes that were recorded in the panchanama as defective and deformed could not be confiscated merely because they were not entered in RG 1. The assessee's explanation that the reels were not marketable without salvage operations, and that such material was normally sent out for salvaging before being brought back as marketable goods, was accepted. The Department failed to prove that the goods were meant for sale or removal without payment of duty, and prolonged storage in the factory did not displace the recorded defectiveness. Confiscation was therefore unsustainable and was set aside. en-us Tue, 10 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 11:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110907 Seized PVC insulated tapes that were recorded in the panchanama as defective and deformed could not be confiscated merely because they were not entered in RG 1. The assessee's explanation that the reels were not marketable without salvage operations, and that such material was normally sent out for salvaging before being brought back as marketable goods, was accepted. The Department failed to prove that the goods were meant for sale or removal without payment of duty, and prolonged storage in the factory did not displace the recorded defectiveness. Confiscation was therefore unsustainable and was set aside. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110907