https://www.taxtmi.com/caselaws?id=111462 Goods forming part of an export consignment, and not shown to be fully finished for home consumption, were not required to be entered in RG-1 on the facts recorded. The correspondence with the foreign buyer, the company officer's statement, and the subsequent export supported the explanation that omission from RG-1 was not with intent to clear the goods domestically. Assumptions about possible domestic sale or scrap clearance were insufficient to sustain confiscation. Confiscation and penalty under Rule 25 of the Central Excise Rules, 2001 were therefore held not sustainable, and the appeal was allowed. en-us Fri, 20 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 16:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111462 Goods forming part of an export consignment, and not shown to be fully finished for home consumption, were not required to be entered in RG-1 on the facts recorded. The correspondence with the foreign buyer, the company officer's statement, and the subsequent export supported the explanation that omission from RG-1 was not with intent to clear the goods domestically. Assumptions about possible domestic sale or scrap clearance were insufficient to sustain confiscation. Confiscation and penalty under Rule 25 of the Central Excise Rules, 2001 were therefore held not sustainable, and the appeal was allowed. Case-Laws Central Excise Fri, 20 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111462