https://www.taxtmi.com/caselaws?id=120343 Mere non-entry of finished goods in the production register did not justify confiscation or penalty where the finished products were found in the factory and the raw material used was duly accounted for in the statutory records. On those facts, Rule 173Q(1)(b) of the Central Excise Rules, 1944 was treated as inapplicable because the admitted omission did not establish grounds for confiscatory action. The confiscation and penalty were therefore held unsustainable and set aside in favour of the assessee, with consequential relief. en-us Wed, 15 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 16:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120343 Mere non-entry of finished goods in the production register did not justify confiscation or penalty where the finished products were found in the factory and the raw material used was duly accounted for in the statutory records. On those facts, Rule 173Q(1)(b) of the Central Excise Rules, 1944 was treated as inapplicable because the admitted omission did not establish grounds for confiscatory action. The confiscation and penalty were therefore held unsustainable and set aside in favour of the assessee, with consequential relief. Case-Laws Central Excise Wed, 15 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120343