https://www.taxtmi.com/caselaws?id=53756 Failure to maintain the RG-1 register and delayed accounting of production for a few days was treated as a breach of statutory record-keeping requirements, supporting confiscation of goods and penalty under the Central Excise Rules, 1944. The text also states that excess availment of Modvat credit, together with non-debit of duty on removal of goods and an unexplained shortage in inputs, justified disallowance of credit, interest, and penalty under the Central Excise Act, 1944 and the Central Excise Rules, 1944. On that basis, the impugned order was sustained in full and the appeal was dismissed for want of merit. en-us Mon, 08 Nov 2004 00:00:00 +0530 Fri, 15 Oct 2010 10:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53756 Failure to maintain the RG-1 register and delayed accounting of production for a few days was treated as a breach of statutory record-keeping requirements, supporting confiscation of goods and penalty under the Central Excise Rules, 1944. The text also states that excess availment of Modvat credit, together with non-debit of duty on removal of goods and an unexplained shortage in inputs, justified disallowance of credit, interest, and penalty under the Central Excise Act, 1944 and the Central Excise Rules, 1944. On that basis, the impugned order was sustained in full and the appeal was dismissed for want of merit. Case-Laws Central Excise Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53756