https://www.taxtmi.com/caselaws?id=116742 Mere non-entry of unaccounted motor vehicle parts in RG-1 did not, by itself, prove intent to clandestinely remove goods; confiscation and penalty under Rule 173Q were therefore unsustainable on the facts stated. The goods were found in the store room, were pending quality control approval, and there was no evidence of prior unauthorised removals or a pattern of evasion. However, failure to maintain even a private record of goods stored in the factory was treated as a separate procedural breach, attracting a limited penalty under Rule 226. The confiscation and principal penalty were cancelled, while the lesser penalty was sustained. en-us Mon, 24 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 12:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116742 Mere non-entry of unaccounted motor vehicle parts in RG-1 did not, by itself, prove intent to clandestinely remove goods; confiscation and penalty under Rule 173Q were therefore unsustainable on the facts stated. The goods were found in the store room, were pending quality control approval, and there was no evidence of prior unauthorised removals or a pattern of evasion. However, failure to maintain even a private record of goods stored in the factory was treated as a separate procedural breach, attracting a limited penalty under Rule 226. The confiscation and principal penalty were cancelled, while the lesser penalty was sustained. Case-Laws Central Excise Mon, 24 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116742