https://www.taxtmi.com/caselaws?id=115525 Goods found in the packing room of a 100% EOU under physical control were not liable to confiscation merely because they were not entered in the RG-1 register. The goods were still in incomplete condition, meant to be packed before RG-1 accounting, and there was no material showing an attempt to clear them clandestinely into the domestic area. On those facts, the alleged procedural lapse did not establish confiscability under the Central Excise Rules, and the Revenue's challenge failed. en-us Fri, 01 Apr 2005 00:00:00 +0530 Wed, 30 May 2012 17:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115525 Goods found in the packing room of a 100% EOU under physical control were not liable to confiscation merely because they were not entered in the RG-1 register. The goods were still in incomplete condition, meant to be packed before RG-1 accounting, and there was no material showing an attempt to clear them clandestinely into the domestic area. On those facts, the alleged procedural lapse did not establish confiscability under the Central Excise Rules, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 01 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115525