https://www.taxtmi.com/caselaws?id=114228 Rule 173Q(1)(b) is attracted where a manufacturer fails to account for excisable goods manufactured, produced or stored in the prescribed register, and non-recording of fully finished goods in RG 1 is itself a breach. The presence of the goods inside the factory does not cure the default, and confiscation and penalty can follow without first proving intended clandestine removal. On that basis, finished goods found unentered in RG 1 were liable to confiscation and the manufacturer was liable to penalty, so the appellate order setting aside those consequences was unsustainable. en-us Thu, 04 Dec 2003 00:00:00 +0530 Sat, 12 May 2012 13:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114228 Rule 173Q(1)(b) is attracted where a manufacturer fails to account for excisable goods manufactured, produced or stored in the prescribed register, and non-recording of fully finished goods in RG 1 is itself a breach. The presence of the goods inside the factory does not cure the default, and confiscation and penalty can follow without first proving intended clandestine removal. On that basis, finished goods found unentered in RG 1 were liable to confiscation and the manufacturer was liable to penalty, so the appellate order setting aside those consequences was unsustainable. Case-Laws Central Excise Thu, 04 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114228