https://www.taxtmi.com/caselaws?id=116805 Contemporaneous return documentation and accepted D-3 particulars supported the explanation that goods found on the first floor were rejected material received back from another buyer, so confiscation and redemption fine were not sustainable. The excess twisted yarn found in the approved godown was also not liable to confiscation merely because it was omitted from the RG 1 Register, since the notice acknowledged entries in a private register and the stock was otherwise accounted for. On that footing, the related duty demand also did not survive. en-us Mon, 03 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 17:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116805 Contemporaneous return documentation and accepted D-3 particulars supported the explanation that goods found on the first floor were rejected material received back from another buyer, so confiscation and redemption fine were not sustainable. The excess twisted yarn found in the approved godown was also not liable to confiscation merely because it was omitted from the RG 1 Register, since the notice acknowledged entries in a private register and the stock was otherwise accounted for. On that footing, the related duty demand also did not survive. Case-Laws Central Excise Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116805