https://www.taxtmi.com/caselaws?id=52661 Unaccounted excisable goods found in the factory, lying in excess of the RG-1 balance, were liable to confiscation under Rule 173Q of the Central Excise Rules, 1944, and the absence of mens rea did not bar such action. The Tribunal held that non-accountal of goods itself attracted the confiscatory provision, and that confiscation could also be sustained even if Rule 226 was considered. It further ruled that converting the penalty under Rule 226 could not undo the confiscation order. Confiscation, redemption fine and penalty were therefore restored. en-us Mon, 19 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 10:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52661 Unaccounted excisable goods found in the factory, lying in excess of the RG-1 balance, were liable to confiscation under Rule 173Q of the Central Excise Rules, 1944, and the absence of mens rea did not bar such action. The Tribunal held that non-accountal of goods itself attracted the confiscatory provision, and that confiscation could also be sustained even if Rule 226 was considered. It further ruled that converting the penalty under Rule 226 could not undo the confiscation order. Confiscation, redemption fine and penalty were therefore restored. Case-Laws Central Excise Mon, 19 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52661