https://www.taxtmi.com/caselaws?id=122261 Under the compounded levy scheme, unauthorised manufacturing activity after declaring factory closure justified confiscation and penalty when the furnace was found operating without intimation to the department. The unretracted statement of the security guard, the inability to produce statutory records for finished goods, and the continuing production activity supported the finding of contravention of Rule 96ZO of the Central Excise Rules, 1944. Entries in RG-1 and RT-12 returns did not assist because the dispute concerned concealed manufacturing activity, not mere book treatment. The penalty was also sustained despite objection on the cited sub-rule, as Rule 173Q(1)(b) was held applicable. en-us Wed, 07 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 17:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122261 Under the compounded levy scheme, unauthorised manufacturing activity after declaring factory closure justified confiscation and penalty when the furnace was found operating without intimation to the department. The unretracted statement of the security guard, the inability to produce statutory records for finished goods, and the continuing production activity supported the finding of contravention of Rule 96ZO of the Central Excise Rules, 1944. Entries in RG-1 and RT-12 returns did not assist because the dispute concerned concealed manufacturing activity, not mere book treatment. The penalty was also sustained despite objection on the cited sub-rule, as Rule 173Q(1)(b) was held applicable. Case-Laws Central Excise Wed, 07 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122261