https://www.taxtmi.com/caselaws?id=121228 Failure to record a substantial quantity of manufactured goods in the RG-1 register was treated as a strict contravention of statutory stock-record obligations, because the duty extends to manufactured goods even in loose condition and not merely goods ready for dispatch. An explanation based on holidays and delay in packing and weighment did not excuse prolonged non-accountal over about 10 to 12 days, and penal consequences could follow without proof of mens rea. Confiscation and penalty were sustained, but the facts justified reduction of the redemption fine and penalty. en-us Thu, 08 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 16:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121228 Failure to record a substantial quantity of manufactured goods in the RG-1 register was treated as a strict contravention of statutory stock-record obligations, because the duty extends to manufactured goods even in loose condition and not merely goods ready for dispatch. An explanation based on holidays and delay in packing and weighment did not excuse prolonged non-accountal over about 10 to 12 days, and penal consequences could follow without proof of mens rea. Confiscation and penalty were sustained, but the facts justified reduction of the redemption fine and penalty. Case-Laws Central Excise Thu, 08 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121228