https://www.taxtmi.com/caselaws?id=360302 Confiscation of finished goods and raw material under Rule 25 was held unsustainable where the goods were found during a morning visit, part of the finished stock was still hot, and the record suggested recent production not yet entered in RG 1 during the day. Mere non-entry in the statutory register was not enough to establish clandestine removal or justify confiscation. The raw material also could not be confiscated solely because it was not reflected in the records, absent evidence of any intention to clear goods illicitly. On these facts, penalty was likewise not sustainable and was set aside. en-us Wed, 25 Apr 2018 00:00:00 +0530 Tue, 15 May 2018 07:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360302 Confiscation of finished goods and raw material under Rule 25 was held unsustainable where the goods were found during a morning visit, part of the finished stock was still hot, and the record suggested recent production not yet entered in RG 1 during the day. Mere non-entry in the statutory register was not enough to establish clandestine removal or justify confiscation. The raw material also could not be confiscated solely because it was not reflected in the records, absent evidence of any intention to clear goods illicitly. On these facts, penalty was likewise not sustainable and was set aside. Case-Laws Central Excise Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360302