https://www.taxtmi.com/caselaws?id=153688 The Tribunal upheld the confiscation of MS angles due to non-recording in the RG-1 Register, citing relevant provisions of Central Excise Rules and judicial precedents. The penalty was reduced considering the absence of evidence for duty evasion through clandestine clearances. The Commissioner (Appeals) set aside the confiscation order citing the method of weighment as unreliable, leading to discrepancies between recorded and actual weights of goods. The Asstt. Commissioner's order of confiscation and penalty was overturned by the Commissioner (Appeals), emphasizing the unreliable weighment method and lack of evidence of intent for clandestine clearances. en-us Wed, 20 Jan 2010 00:00:00 +0530 Sat, 27 Jul 2013 11:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153688 The Tribunal upheld the confiscation of MS angles due to non-recording in the RG-1 Register, citing relevant provisions of Central Excise Rules and judicial precedents. The penalty was reduced considering the absence of evidence for duty evasion through clandestine clearances. The Commissioner (Appeals) set aside the confiscation order citing the method of weighment as unreliable, leading to discrepancies between recorded and actual weights of goods. The Asstt. Commissioner's order of confiscation and penalty was overturned by the Commissioner (Appeals), emphasizing the unreliable weighment method and lack of evidence of intent for clandestine clearances. Case-Laws Central Excise Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153688