https://www.taxtmi.com/caselaws?id=117952 The Appellate Tribunal CESTAT, NEW DELHI set aside the confiscation of 117 MTs. of ferro silicon and the penalty imposed on the Director of the manufacturing company for non-entry in the RG-1 register. The Tribunal ruled in favor of the appellant, emphasizing that goods cannot be confiscated solely for failure to enter them in the production record, especially when a valid explanation exists. The decision underscored the need to consider all relevant factors and explanations before imposing penalties or confiscating goods for procedural non-compliances. en-us Tue, 28 Feb 2006 00:00:00 +0530 Wed, 27 Jun 2012 15:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117952 The Appellate Tribunal CESTAT, NEW DELHI set aside the confiscation of 117 MTs. of ferro silicon and the penalty imposed on the Director of the manufacturing company for non-entry in the RG-1 register. The Tribunal ruled in favor of the appellant, emphasizing that goods cannot be confiscated solely for failure to enter them in the production record, especially when a valid explanation exists. The decision underscored the need to consider all relevant factors and explanations before imposing penalties or confiscating goods for procedural non-compliances. Case-Laws Central Excise Tue, 28 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117952