https://www.taxtmi.com/caselaws?id=50843 Goods physically found in a factory but not entered in the RG 1 register were held not to fall within Rule 173Q(b), because "does not account for" was construed as more than a mere non-entry in the prescribed records. The text notes that Rule 226 specifically covered goods not entered in the manufacturer's account, and confiscation could have been sustained under that provision if it had been invoked. As the show cause notice did not cite Rule 226 or propose confiscation under it, confiscation under Rule 173Q was unsustainable and the Department's challenge failed. en-us Fri, 03 Aug 2001 00:00:00 +0530 Fri, 17 Sep 2010 16:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50843 Goods physically found in a factory but not entered in the RG 1 register were held not to fall within Rule 173Q(b), because "does not account for" was construed as more than a mere non-entry in the prescribed records. The text notes that Rule 226 specifically covered goods not entered in the manufacturer's account, and confiscation could have been sustained under that provision if it had been invoked. As the show cause notice did not cite Rule 226 or propose confiscation under it, confiscation under Rule 173Q was unsustainable and the Department's challenge failed. Case-Laws Central Excise Fri, 03 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50843