https://www.taxtmi.com/caselaws?id=118360 Finished goods lying inside the factory could not be confiscated merely because they were not entered in RG-1, where the goods were manufactured from accounted raw materials and the dispute was limited to non-entry. Penal confiscation under the invoked excise rule required the statutory ingredients, including any necessary intention to evade duty, and that intent was not clearly found on the record. The distinction between mere non-entry in the register and non-accountal of goods in law was material, and the confiscation with redemption fine was set aside. en-us Mon, 13 Feb 2006 00:00:00 +0530 Sat, 30 Jun 2012 11:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118360 Finished goods lying inside the factory could not be confiscated merely because they were not entered in RG-1, where the goods were manufactured from accounted raw materials and the dispute was limited to non-entry. Penal confiscation under the invoked excise rule required the statutory ingredients, including any necessary intention to evade duty, and that intent was not clearly found on the record. The distinction between mere non-entry in the register and non-accountal of goods in law was material, and the confiscation with redemption fine was set aside. Case-Laws Central Excise Mon, 13 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118360