https://www.taxtmi.com/caselaws?id=114743 Goods lying inside the factory in the testing and packing area, and not yet at the finished stage, were not liable to confiscation merely because they were absent from the RG-1 Register. The analysis treated RG-1 entry as applicable to finished goods, not to goods still undergoing the manufacturing, testing, and packing process. As no discrepancy was found in finished goods or raw material, and there was no indication of intended removal, confiscation and redemption fine were unwarranted. The Commissioner (Appeals) therefore correctly set aside the confiscation. en-us Fri, 05 Nov 2004 00:00:00 +0530 Sat, 19 May 2012 15:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114743 Goods lying inside the factory in the testing and packing area, and not yet at the finished stage, were not liable to confiscation merely because they were absent from the RG-1 Register. The analysis treated RG-1 entry as applicable to finished goods, not to goods still undergoing the manufacturing, testing, and packing process. As no discrepancy was found in finished goods or raw material, and there was no indication of intended removal, confiscation and redemption fine were unwarranted. The Commissioner (Appeals) therefore correctly set aside the confiscation. Case-Laws Central Excise Fri, 05 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114743