https://www.taxtmi.com/caselaws?id=270220 Finished goods not entered in RG-I were treated as not liable to confiscation or penalty where they had undergone quality-control testing, the assessee offered a plausible explanation that packing and weighment were completed late the previous day, and the recorded statements did not establish clandestine removal or mala fide intent. Scrap lying in the factory was also held not confiscable merely for non-entry in records, as it was non-cenvatable raw material and invoices showed recent receipt without supplier verification. The operative principle is that confiscation and penalty under the Central Excise framework require corroborated evidence, not untested statements alone. en-us Tue, 23 Jun 2015 00:00:00 +0530 Sat, 09 Jan 2016 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270220 Finished goods not entered in RG-I were treated as not liable to confiscation or penalty where they had undergone quality-control testing, the assessee offered a plausible explanation that packing and weighment were completed late the previous day, and the recorded statements did not establish clandestine removal or mala fide intent. Scrap lying in the factory was also held not confiscable merely for non-entry in records, as it was non-cenvatable raw material and invoices showed recent receipt without supplier verification. The operative principle is that confiscation and penalty under the Central Excise framework require corroborated evidence, not untested statements alone. Case-Laws Central Excise Tue, 23 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270220