https://www.taxtmi.com/caselaws?id=116150 Ungraded aluminium alloy ingots found in the factory and intended for captive consumption could not justify confiscation or penalty when there was no evidence of clandestine removal or intent to evade duty. The Tribunal accepted that the goods were still subject to grading and quality checks and had not reached the RG-I stage, so mere non-entry in RG-I did not establish contravention warranting penal action. Confiscation and penalty were therefore held unsustainable under the Central Excise Rules. en-us Mon, 28 Feb 2005 00:00:00 +0530 Thu, 07 Jun 2012 16:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116150 Ungraded aluminium alloy ingots found in the factory and intended for captive consumption could not justify confiscation or penalty when there was no evidence of clandestine removal or intent to evade duty. The Tribunal accepted that the goods were still subject to grading and quality checks and had not reached the RG-I stage, so mere non-entry in RG-I did not establish contravention warranting penal action. Confiscation and penalty were therefore held unsustainable under the Central Excise Rules. Case-Laws Central Excise Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116150