https://www.taxtmi.com/caselaws?id=51798 Machines found in a factory but not entered in the R.G. 1 register were not liable to confiscation or substantial penalty merely for that omission where there was no evidence of intent to evade duty. The settled position applied was that Rule 173Q of the Central Excise Rules, 1944 does not justify penal action solely on the basis of non-entry in the statutory register; at most, the matter may attract the nominal penalty contemplated under Rule 226. On that footing, the impugned order was left undisturbed. en-us Tue, 02 Jul 2002 00:00:00 +0530 Tue, 28 Sep 2010 14:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51798 Machines found in a factory but not entered in the R.G. 1 register were not liable to confiscation or substantial penalty merely for that omission where there was no evidence of intent to evade duty. The settled position applied was that Rule 173Q of the Central Excise Rules, 1944 does not justify penal action solely on the basis of non-entry in the statutory register; at most, the matter may attract the nominal penalty contemplated under Rule 226. On that footing, the impugned order was left undisturbed. Case-Laws Central Excise Tue, 02 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51798