https://www.taxtmi.com/caselaws?id=210160 The Commissioner(Appeals) set aside the confiscation order of excess Ceramic Glazed Tiles due to non-entry in the RG-1 register, ruling out malafide intent. Penalties for non-maintenance of accounts were upheld, except for a partner due to lack of confiscation. The judgment emphasized the need for proper accounting but found confiscation and excessive penalties unjustified. The appeal by the Revenue was rejected, and the respondent's cross objection was disposed of, highlighting the importance of evidence and legal precedents in determining confiscation and penalties. 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 The Commissioner(Appeals) set aside the confiscation order of excess Ceramic Glazed Tiles due to non-entry in the RG-1 register, ruling out malafide intent. Penalties for non-maintenance of accounts were upheld, except for a partner due to lack of confiscation. The judgment emphasized the need for proper accounting but found confiscation and excessive penalties unjustified. The appeal by the Revenue was rejected, and the respondent's cross objection was disposed of, highlighting the importance of evidence and legal precedents in determining confiscation and penalties. Case-Laws Central Excise Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210160