https://www.taxtmi.com/caselaws?id=114482 Confiscation and redemption fine are not justified where goods are otherwise traceable through computerised records and any RG 1 lapse arises from a technical failure, especially when removal on payment of duty is shown. A duty demand and related penalty are unwarranted once the duty has already been paid. Rejected goods received for reprocessing and treated as inputs do not attract the same duty-paying document requirement where reprocessing amounts to manufacture and the goods are not the same goods earlier cleared. Mere procedural irregularities do not sustain confiscation or penalty when statutory conditions are not met on the facts. en-us Tue, 17 Aug 2004 00:00:00 +0530 Wed, 16 May 2012 10:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114482 Confiscation and redemption fine are not justified where goods are otherwise traceable through computerised records and any RG 1 lapse arises from a technical failure, especially when removal on payment of duty is shown. A duty demand and related penalty are unwarranted once the duty has already been paid. Rejected goods received for reprocessing and treated as inputs do not attract the same duty-paying document requirement where reprocessing amounts to manufacture and the goods are not the same goods earlier cleared. Mere procedural irregularities do not sustain confiscation or penalty when statutory conditions are not met on the facts. Case-Laws Central Excise Tue, 17 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114482