https://www.taxtmi.com/caselaws?id=52824 Non-accountal of goods found in a factory may attract confiscation and penalty under Rule 173Q of the Central Excise Rules. The appellate authority had reduced the penalty and set aside confiscation by relying on one line of authority, but had not considered contrary High Court decisions recognising that Rule 173Q can be invoked in such cases. Because that contrary authority was not addressed, the matter required fresh examination by the Commissioner (Appeals), and the earlier appellate order was set aside with remand for reconsideration. en-us Fri, 06 Feb 2004 00:00:00 +0530 Fri, 08 Oct 2010 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52824 Non-accountal of goods found in a factory may attract confiscation and penalty under Rule 173Q of the Central Excise Rules. The appellate authority had reduced the penalty and set aside confiscation by relying on one line of authority, but had not considered contrary High Court decisions recognising that Rule 173Q can be invoked in such cases. Because that contrary authority was not addressed, the matter required fresh examination by the Commissioner (Appeals), and the earlier appellate order was set aside with remand for reconsideration. Case-Laws Central Excise Fri, 06 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52824