https://www.taxtmi.com/caselaws?id=113287 Finished excisable goods found in the factory but not entered in the statutory RG-I register were treated as offending goods, attracting confiscation and penalty because daily stock-account entries were mandatory. The redemption fine was considered excessive and reduced. Inputs sent out for job work could not be subjected to duty demand where their return and use in manufacture was shown, even though the department relied on a 60-day return condition. Procedural non-compliance could still justify penalty, and the penalty was sustained but reduced. en-us Mon, 19 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 17:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113287 Finished excisable goods found in the factory but not entered in the statutory RG-I register were treated as offending goods, attracting confiscation and penalty because daily stock-account entries were mandatory. The redemption fine was considered excessive and reduced. Inputs sent out for job work could not be subjected to duty demand where their return and use in manufacture was shown, even though the department relied on a 60-day return condition. Procedural non-compliance could still justify penalty, and the penalty was sustained but reduced. Case-Laws Central Excise Mon, 19 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113287