https://www.taxtmi.com/caselaws?id=333717 Failure to account for excisable goods in the prescribed statutory registers can justify an inference of clandestine removal without payment of duty, even where one register entry is said to be pending. Here, the processed fabrics were found unrecorded not only in the finished goods register but also in the raw material and lot registers, and the explanation that RG-1 entry awaited inspection did not cure the wider non-accountal. On that basis, confiscation, redemption fine and penalty were upheld. en-us Thu, 06 Oct 2016 00:00:00 +0530 Sat, 03 Feb 2018 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333717 Failure to account for excisable goods in the prescribed statutory registers can justify an inference of clandestine removal without payment of duty, even where one register entry is said to be pending. Here, the processed fabrics were found unrecorded not only in the finished goods register but also in the raw material and lot registers, and the explanation that RG-1 entry awaited inspection did not cure the wider non-accountal. On that basis, confiscation, redemption fine and penalty were upheld. Case-Laws Central Excise Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333717