https://www.taxtmi.com/caselaws?id=111739 Goods found in excess of the RG-1 record were held not liable to confiscation because they had not reached the finished stage. Entry in the RG-1 register arises only when goods become finished goods, and the unchallenged factual finding was that the goods were still under manufacture. On that basis, the foundation for confiscation failed and the confiscation was not sustainable. en-us Wed, 05 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 10:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111739 Goods found in excess of the RG-1 record were held not liable to confiscation because they had not reached the finished stage. Entry in the RG-1 register arises only when goods become finished goods, and the unchallenged factual finding was that the goods were still under manufacture. On that basis, the foundation for confiscation failed and the confiscation was not sustainable. Case-Laws Central Excise Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111739