https://www.taxtmi.com/caselaws?id=54467 Non-accountal of raw materials, by itself, does not establish duty evasion or justify confiscation under Rule 173Q(1) of the Central Excise Rules, 1944. The Tribunal noted that raw materials received in the factory but not entered in prescribed records are not liable to confiscation merely on an inference of intended misuse, because Rule 173Q(1)(b) is directed to excisable goods manufactured, produced or stored by the assessee, not to raw materials. On that basis, confiscation and penalties were held unsustainable and the matter was decided in favour of the assessee. en-us Fri, 17 Jun 2005 00:00:00 +0530 Wed, 20 Oct 2010 11:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54467 Non-accountal of raw materials, by itself, does not establish duty evasion or justify confiscation under Rule 173Q(1) of the Central Excise Rules, 1944. The Tribunal noted that raw materials received in the factory but not entered in prescribed records are not liable to confiscation merely on an inference of intended misuse, because Rule 173Q(1)(b) is directed to excisable goods manufactured, produced or stored by the assessee, not to raw materials. On that basis, confiscation and penalties were held unsustainable and the matter was decided in favour of the assessee. Case-Laws Central Excise Fri, 17 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54467