https://www.taxtmi.com/caselaws?id=1221 The appeals centered on whether goods not recorded in the RG-1 register could be confiscated and released upon payment of a redemption fine. The Tribunal found that the mere absence of entries in the register did not warrant confiscation unless supported by additional evidence of clandestine intent. As the Revenue failed to provide such evidence and the respondents explained the lack of daily raw material account adequately, the goods were not subject to confiscation. Consequently, the Revenue's appeals were dismissed for lack of merit based on the judgment's analysis. en-us Fri, 01 Dec 2006 00:00:00 +0530 Mon, 14 Apr 2008 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1221 The appeals centered on whether goods not recorded in the RG-1 register could be confiscated and released upon payment of a redemption fine. The Tribunal found that the mere absence of entries in the register did not warrant confiscation unless supported by additional evidence of clandestine intent. As the Revenue failed to provide such evidence and the respondents explained the lack of daily raw material account adequately, the goods were not subject to confiscation. Consequently, the Revenue's appeals were dismissed for lack of merit based on the judgment's analysis. Case-Laws Central Excise Fri, 01 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1221