https://www.taxtmi.com/caselaws?id=48437 Confiscation, redemption fine and penalty were considered unsustainable where the Revenue failed to prove that non-entry of goods in the RG-I register showed intent to evade duty or clandestine removal. The appellate findings, based on appreciation of evidence, accepted the explanation that the goods had been manufactured shortly before the departmental visit and were still lying in the factory. As no material dislodged that explanation or linked the omission to mala fide conduct, the factual conclusion that intent to evade duty was not established could not be interfered with, and no substantial question of law arose. en-us Mon, 21 Jul 2008 00:00:00 +0530 Fri, 01 Sep 2017 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48437 Confiscation, redemption fine and penalty were considered unsustainable where the Revenue failed to prove that non-entry of goods in the RG-I register showed intent to evade duty or clandestine removal. The appellate findings, based on appreciation of evidence, accepted the explanation that the goods had been manufactured shortly before the departmental visit and were still lying in the factory. As no material dislodged that explanation or linked the omission to mala fide conduct, the factual conclusion that intent to evade duty was not established could not be interfered with, and no substantial question of law arose. Case-Laws Central Excise Mon, 21 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48437