https://www.taxtmi.com/caselaws?id=53156 Excisable goods found in a manufacturer's premises must be accounted for in statutory records; where excess goods are found and no document shows lawful procurement or proper accounting, confiscation and penalty under Rule 173Q are attracted. A bare plea that the goods belonged to another unit does not displace the duty to maintain and substantiate records for goods manufactured or stored in the premises. On the facts, the unaccounted excess goods were rightly confiscated, and the redemption fine and penalty were sustained; reliance on Rule 209A was rejected. en-us Wed, 25 Feb 2004 00:00:00 +0530 Mon, 11 Oct 2010 12:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53156 Excisable goods found in a manufacturer's premises must be accounted for in statutory records; where excess goods are found and no document shows lawful procurement or proper accounting, confiscation and penalty under Rule 173Q are attracted. A bare plea that the goods belonged to another unit does not displace the duty to maintain and substantiate records for goods manufactured or stored in the premises. On the facts, the unaccounted excess goods were rightly confiscated, and the redemption fine and penalty were sustained; reliance on Rule 209A was rejected. Case-Laws Central Excise Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53156