https://www.taxtmi.com/caselaws?id=114220 Soda ash sweepings or spillages not entered in RG-1 did not, by itself, justify confiscation or penalty where no clandestine removal was established. The material was treated as sweepings or spillages rather than fresh manufactured stock, and testing was necessary to determine whether it was sweepings or B-grade material. Because such material could also represent goods already removed on payment of duty, the omission to record it in RG-1 could not sustain an adverse presumption. Confiscation and penalty were therefore not sustainable. en-us Wed, 19 Nov 2003 00:00:00 +0530 Sat, 12 May 2012 13:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114220 Soda ash sweepings or spillages not entered in RG-1 did not, by itself, justify confiscation or penalty where no clandestine removal was established. The material was treated as sweepings or spillages rather than fresh manufactured stock, and testing was necessary to determine whether it was sweepings or B-grade material. Because such material could also represent goods already removed on payment of duty, the omission to record it in RG-1 could not sustain an adverse presumption. Confiscation and penalty were therefore not sustainable. Case-Laws Central Excise Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114220