https://www.taxtmi.com/caselaws?id=118429 Finished excisable goods not entered in RG-1 were liable to confiscation because non-accountal under the Central Excise Rules justified action under Rule 173Q, though the redemption fine was reduced. An unregistered dealer fell outside the direct scope of Rule 173Q, so redemption fine against that dealer was set aside, although confiscation linked to goods clandestinely received from the manufacturer was sustained only against the manufacturer. For goods alleged to have been clandestinely removed, confiscation could not stand without positive departmental evidence; the confiscation and fine for 346 rolls were therefore set aside. Penalties under Section 11AC, Rule 173Q and Rule 209A were curtailed where duty had already been paid or the underlying confiscation failed, while the fine on plant and machinery was sustained. en-us Thu, 13 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118429 Finished excisable goods not entered in RG-1 were liable to confiscation because non-accountal under the Central Excise Rules justified action under Rule 173Q, though the redemption fine was reduced. An unregistered dealer fell outside the direct scope of Rule 173Q, so redemption fine against that dealer was set aside, although confiscation linked to goods clandestinely received from the manufacturer was sustained only against the manufacturer. For goods alleged to have been clandestinely removed, confiscation could not stand without positive departmental evidence; the confiscation and fine for 346 rolls were therefore set aside. Penalties under Section 11AC, Rule 173Q and Rule 209A were curtailed where duty had already been paid or the underlying confiscation failed, while the fine on plant and machinery was sustained. Case-Laws Central Excise Thu, 13 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118429