https://www.taxtmi.com/caselaws?id=41309 Raw materials had to be entered in the prescribed stock account before manufacture began under Rule 173-G(4), because the object of the rule was to prevent excise duty evasion. On the facts, manufacture had already started when the factory was inspected, yet the raw materials used for rolled circles and sheets had not been recorded; the omission was treated as deliberate and the explanation rejected. The Court held that this contravention justified confiscation under Rule 173-Q. The non-consumption of 189 billets did not change the result, as they were kept with other unrecorded raw materials during the same manufacturing activity and intent to evade duty could be inferred from the surrounding circumstances. en-us Wed, 11 Aug 1982 00:00:00 +0530 Tue, 01 Jun 2010 19:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41309 Raw materials had to be entered in the prescribed stock account before manufacture began under Rule 173-G(4), because the object of the rule was to prevent excise duty evasion. On the facts, manufacture had already started when the factory was inspected, yet the raw materials used for rolled circles and sheets had not been recorded; the omission was treated as deliberate and the explanation rejected. The Court held that this contravention justified confiscation under Rule 173-Q. The non-consumption of 189 billets did not change the result, as they were kept with other unrecorded raw materials during the same manufacturing activity and intent to evade duty could be inferred from the surrounding circumstances. Case-Laws Central Excise Wed, 11 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41309