https://www.taxtmi.com/caselaws?id=41540 Goods not properly entered in the statutory RG 23 records were treated as a breach of Rule 173-Q of the Central Excise Rules, 1944. On that basis, the authorities were held competent to order confiscation and impose redemption fine because the goods were not duly accounted for in the prescribed records. The High Court found no reason to disturb the concurrent administrative conclusion on improper accounting, and the redemption fine together with the connected adverse order was upheld. en-us Wed, 28 Dec 1983 00:00:00 +0530 Fri, 04 Jun 2010 12:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41540 Goods not properly entered in the statutory RG 23 records were treated as a breach of Rule 173-Q of the Central Excise Rules, 1944. On that basis, the authorities were held competent to order confiscation and impose redemption fine because the goods were not duly accounted for in the prescribed records. The High Court found no reason to disturb the concurrent administrative conclusion on improper accounting, and the redemption fine together with the connected adverse order was upheld. Case-Laws Central Excise Wed, 28 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41540