https://www.taxtmi.com/caselaws?id=1862 Mere non-entry of received goods in the RG 23D register under the excise rules, by itself, does not justify confiscation or penalty on a registered dealer. The omission may prevent issuance of modvatable invoices and the passing of Modvat credit for those goods, but it does not prejudice Revenue or constitute an offence absent further incriminating material. Confiscation and penalty were therefore not warranted and were set aside in favour of the assessee. en-us Wed, 04 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1862 Mere non-entry of received goods in the RG 23D register under the excise rules, by itself, does not justify confiscation or penalty on a registered dealer. The omission may prevent issuance of modvatable invoices and the passing of Modvat credit for those goods, but it does not prejudice Revenue or constitute an offence absent further incriminating material. Confiscation and penalty were therefore not warranted and were set aside in favour of the assessee. Case-Laws Central Excise Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1862