https://www.taxtmi.com/caselaws?id=210160 Mere non-entry of same-day production in the RG-1 register does not, by itself, justify confiscation of finished goods or penalty under the Central Excise Rules, 2002 where the stock was found on the day of visit, the daily stock account was otherwise maintained, and there was no evidence of clandestine removal, attempted removal, or mala fide intent. On those facts, the excess stock was treated as same-day production yet to be recorded, so confiscation was unsustainable and the penalty on the partner could not survive. The departmental challenge therefore failed. en-us Fri, 17 Jun 2011 00:00:00 +0530 Wed, 26 Jun 2013 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210160 Mere non-entry of same-day production in the RG-1 register does not, by itself, justify confiscation of finished goods or penalty under the Central Excise Rules, 2002 where the stock was found on the day of visit, the daily stock account was otherwise maintained, and there was no evidence of clandestine removal, attempted removal, or mala fide intent. On those facts, the excess stock was treated as same-day production yet to be recorded, so confiscation was unsustainable and the penalty on the partner could not survive. The departmental challenge therefore failed. Case-Laws Central Excise Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210160