https://www.taxtmi.com/caselaws?id=167626 Confiscation of electric wires and cables could not be sustained where the material did not conclusively prove that the goods were unaccounted for in the R.G. 1 register; late production of the register and the presence of finished goods were not enough to establish suppression, so the confiscation and redemption fine were set aside. However, the assessee's admitted failure to produce the statutory accounts before Central Excise officers on the date of visit established contravention of the obligation to produce accounts on demand, so the personal penalty for that default was upheld. en-us Wed, 03 Aug 1977 00:00:00 +0530 Sat, 27 Dec 2014 11:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167626 Confiscation of electric wires and cables could not be sustained where the material did not conclusively prove that the goods were unaccounted for in the R.G. 1 register; late production of the register and the presence of finished goods were not enough to establish suppression, so the confiscation and redemption fine were set aside. However, the assessee's admitted failure to produce the statutory accounts before Central Excise officers on the date of visit established contravention of the obligation to produce accounts on demand, so the personal penalty for that default was upheld. Case-Laws Central Excise Wed, 03 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167626