https://www.taxtmi.com/caselaws?id=2568 The Commissioner (Appeals) allowed the Respondent's appeal, interpreting Rule 25 of Central Excise Rules, 2002 to hold that unaccounted goods are not liable to confiscation once properly recorded. The Appellate Tribunal upheld this decision, emphasizing that goods properly entered in the RG-1 register cannot be confiscated even if seized later without jurisdiction. Consequently, penalties and redemption fines under Rule 25 were set aside due to the absence of contravention once goods were recorded. The Revenue's appeals were rejected, affirming that penalties were unjustified post proper recording in the register. en-us Wed, 05 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2568 The Commissioner (Appeals) allowed the Respondent's appeal, interpreting Rule 25 of Central Excise Rules, 2002 to hold that unaccounted goods are not liable to confiscation once properly recorded. The Appellate Tribunal upheld this decision, emphasizing that goods properly entered in the RG-1 register cannot be confiscated even if seized later without jurisdiction. Consequently, penalties and redemption fines under Rule 25 were set aside due to the absence of contravention once goods were recorded. The Revenue's appeals were rejected, affirming that penalties were unjustified post proper recording in the register. Case-Laws Central Excise Wed, 05 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2568