https://www.taxtmi.com/caselaws?id=51170 Non-accountal of finished goods in the statutory registers may constitute contravention of Rules 53 and 173G, but confiscation and penalty under Rule 173Q(1)(d) require mens rea. Where the authority records a finding that there was no intent to remove goods without payment of duty, the essential element for confiscation and penalty is absent. On that basis, action under Rule 173Q(1)(d) cannot be sustained and the impugned orders are set aside. en-us Tue, 29 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 11:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51170 Non-accountal of finished goods in the statutory registers may constitute contravention of Rules 53 and 173G, but confiscation and penalty under Rule 173Q(1)(d) require mens rea. Where the authority records a finding that there was no intent to remove goods without payment of duty, the essential element for confiscation and penalty is absent. On that basis, action under Rule 173Q(1)(d) cannot be sustained and the impugned orders are set aside. Case-Laws Central Excise Tue, 29 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51170