https://www.taxtmi.com/caselaws?id=242998 Rule 173Q of the Central Excise Rules, 1944 treated non-accounting of manufactured excisable goods in the statutory records as an independent ground for confiscation and penalty. Where goods were found in excess of the RG-1 balance and were not reflected in prescribed production and stock accounts, the levy was sustainable even without separate proof of mens rea or intention to clandestinely remove the goods and evade duty. The absence of proved clandestine removal did not defeat the consequence attached to non-accounting, and the confiscation, redemption fine and penalty were upheld. en-us Wed, 08 Jan 2014 00:00:00 +0530 Fri, 05 Sep 2014 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242998 Rule 173Q of the Central Excise Rules, 1944 treated non-accounting of manufactured excisable goods in the statutory records as an independent ground for confiscation and penalty. Where goods were found in excess of the RG-1 balance and were not reflected in prescribed production and stock accounts, the levy was sustainable even without separate proof of mens rea or intention to clandestinely remove the goods and evade duty. The absence of proved clandestine removal did not defeat the consequence attached to non-accounting, and the confiscation, redemption fine and penalty were upheld. Case-Laws Central Excise Wed, 08 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242998