https://www.taxtmi.com/caselaws?id=118817 Mere non-entry of finished excisable goods in the RG-1 register, without independent evidence of clandestine removal or intent to evade duty, was treated as insufficient to justify confiscation and substantial penal consequences. The absence of material showing mens rea or an attempt to clear goods without duty payment led to the confiscation and redemption fine being set aside, while the further penalty was found unwarranted. A nominal penalty alone was considered appropriate where the record did not support a finding of deliberate evasion. en-us Tue, 13 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 10:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118817 Mere non-entry of finished excisable goods in the RG-1 register, without independent evidence of clandestine removal or intent to evade duty, was treated as insufficient to justify confiscation and substantial penal consequences. The absence of material showing mens rea or an attempt to clear goods without duty payment led to the confiscation and redemption fine being set aside, while the further penalty was found unwarranted. A nominal penalty alone was considered appropriate where the record did not support a finding of deliberate evasion. Case-Laws Central Excise Tue, 13 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118817