https://www.taxtmi.com/caselaws?id=54609 Unaccounted excisable goods found in the factory were liable to confiscation and penalty under Rule 25(1)(b) of the Central Excise Rules, 2001 because the excess stock was not entered in the daily stock register and the production or heat register did not substantiate the claim that it had been manufactured from earlier raw material. Proper maintenance of daily records under Rule 10 was mandatory, and failure to account for manufactured or stored goods attracted Rule 25(1)(b). Absence of mens rea or intent to evade duty did not defeat action under that clause, as intent is relevant only to the residuary provision in Rule 25(1)(d). en-us Fri, 12 Aug 2005 00:00:00 +0530 Thu, 21 Oct 2010 10:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54609 Unaccounted excisable goods found in the factory were liable to confiscation and penalty under Rule 25(1)(b) of the Central Excise Rules, 2001 because the excess stock was not entered in the daily stock register and the production or heat register did not substantiate the claim that it had been manufactured from earlier raw material. Proper maintenance of daily records under Rule 10 was mandatory, and failure to account for manufactured or stored goods attracted Rule 25(1)(b). Absence of mens rea or intent to evade duty did not defeat action under that clause, as intent is relevant only to the residuary provision in Rule 25(1)(d). Case-Laws Central Excise Fri, 12 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54609