https://www.taxtmi.com/caselaws?id=213930 MDF boards that had not undergone final sanding, size reduction and quality control testing were treated as semi-finished goods rather than fully manufactured final products. Contemporaneous statements and records showed the goods had remained in the factory for years after cancellation of export orders, and the Revenue did not dispute that position. A mere visual inspection could not override that evidence. The goods were therefore not required to be entered in RG-1, and confiscation and penalty were not sustainable. The order was set aside in favour of the assessee. en-us Fri, 18 May 2012 00:00:00 +0530 Tue, 05 Jun 2012 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213930 MDF boards that had not undergone final sanding, size reduction and quality control testing were treated as semi-finished goods rather than fully manufactured final products. Contemporaneous statements and records showed the goods had remained in the factory for years after cancellation of export orders, and the Revenue did not dispute that position. A mere visual inspection could not override that evidence. The goods were therefore not required to be entered in RG-1, and confiscation and penalty were not sustainable. The order was set aside in favour of the assessee. Case-Laws Central Excise Fri, 18 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213930