https://www.taxtmi.com/caselaws?id=330737 Excess finished goods found in the factory, though not entered in RG-1 records, were held liable to confiscation under the Central Excise Rules because non-accountal of excisable goods itself triggered the penal consequence. The Tribunal rejected the explanation based on processing loss and estimated production records, finding the discrepancy too large and the accountancy explanation not credible, especially where raw materials were weighed but finished goods were not. It further noted that the relevant confiscation provisions operate on non-accountal alone and do not require proof of mens rea. The appeal therefore failed. en-us Fri, 29 Jul 2016 00:00:00 +0530 Tue, 30 Aug 2016 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330737 Excess finished goods found in the factory, though not entered in RG-1 records, were held liable to confiscation under the Central Excise Rules because non-accountal of excisable goods itself triggered the penal consequence. The Tribunal rejected the explanation based on processing loss and estimated production records, finding the discrepancy too large and the accountancy explanation not credible, especially where raw materials were weighed but finished goods were not. It further noted that the relevant confiscation provisions operate on non-accountal alone and do not require proof of mens rea. The appeal therefore failed. Case-Laws Central Excise Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330737