https://www.taxtmi.com/caselaws?id=2713 Goods found fully packed in the factory but not entered in RG-1 records are liable to confiscation under the Central Excise confiscation provisions. The explanation that they were awaiting inspection was rejected because it was unsupported by evidence, and Rule 25 was treated as parallel to Rule 173Q for unaccounted stock found in the premises. The setting aside of confiscation was therefore unsustainable, so confiscation was upheld. On the facts, the redemption fine was reduced, and the penalty as reduced in the impugned order was not enhanced. en-us Tue, 06 Feb 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2713 Goods found fully packed in the factory but not entered in RG-1 records are liable to confiscation under the Central Excise confiscation provisions. The explanation that they were awaiting inspection was rejected because it was unsupported by evidence, and Rule 25 was treated as parallel to Rule 173Q for unaccounted stock found in the premises. The setting aside of confiscation was therefore unsustainable, so confiscation was upheld. On the facts, the redemption fine was reduced, and the penalty as reduced in the impugned order was not enhanced. Case-Laws Central Excise Tue, 06 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2713