https://www.taxtmi.com/caselaws?id=54883 Raw materials supported by a job-work challan and not shown to have been cleared for sale were held not liable to confiscation or duty demand; a proforma invoice alone was insufficient to displace the job-work explanation. Excess finished goods found inside the factory were also not liable to confiscation or duty demand where testing was part of the manufacturing process and RG-1 entry was required only after completion of testing and before clearance. Non-entry of raw materials in records did not by itself justify confiscation; it could support only a record-keeping penalty. On that basis, connected penalties on other persons failed, while the assessee's penalty was reduced. en-us Mon, 13 Jun 2005 00:00:00 +0530 Fri, 22 Oct 2010 15:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54883 Raw materials supported by a job-work challan and not shown to have been cleared for sale were held not liable to confiscation or duty demand; a proforma invoice alone was insufficient to displace the job-work explanation. Excess finished goods found inside the factory were also not liable to confiscation or duty demand where testing was part of the manufacturing process and RG-1 entry was required only after completion of testing and before clearance. Non-entry of raw materials in records did not by itself justify confiscation; it could support only a record-keeping penalty. On that basis, connected penalties on other persons failed, while the assessee's penalty was reduced. Case-Laws Central Excise Mon, 13 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54883