https://www.taxtmi.com/caselaws?id=113378 Goods found in the factory during inspection could not be treated as unaccounted merely because the production for the date of visit had not yet been entered in the records, where the factory records were complete up to the previous day and the unit was functioning at the time of visit. Trade Notice No. 66/95 permitted entry of same-day production at the end of the day. On that basis, the seizure on alleged non-accountal was not justified, and the Commissioner (Appeals)' order vacating the seizure was upheld in favour of the assessee. en-us Thu, 26 Feb 2004 00:00:00 +0530 Sat, 05 May 2012 10:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113378 Goods found in the factory during inspection could not be treated as unaccounted merely because the production for the date of visit had not yet been entered in the records, where the factory records were complete up to the previous day and the unit was functioning at the time of visit. Trade Notice No. 66/95 permitted entry of same-day production at the end of the day. On that basis, the seizure on alleged non-accountal was not justified, and the Commissioner (Appeals)' order vacating the seizure was upheld in favour of the assessee. Case-Laws Central Excise Thu, 26 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113378