https://www.taxtmi.com/caselaws?id=126539 Excess stock of brass pipes found in the factory and not entered in the RG-1 register did not, by itself, justify confiscation or penalty. The decisive consideration was whether the non-accountal was accompanied by evidence of a deliberate intent to remove the goods without payment of duty. As the record disclosed no material showing such intent, and no admission that the omission was mala fide, a mere breach of accounting requirements was treated as insufficient to sustain confiscation or penalty. en-us Wed, 15 Jul 2009 00:00:00 +0530 Wed, 21 Nov 2012 18:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126539 Excess stock of brass pipes found in the factory and not entered in the RG-1 register did not, by itself, justify confiscation or penalty. The decisive consideration was whether the non-accountal was accompanied by evidence of a deliberate intent to remove the goods without payment of duty. As the record disclosed no material showing such intent, and no admission that the omission was mala fide, a mere breach of accounting requirements was treated as insufficient to sustain confiscation or penalty. Case-Laws Central Excise Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126539