https://www.taxtmi.com/caselaws?id=54900 Failure to make mandatory excise record entries for goods found inside or outside the factory, including non-entry in RG-I and non-debit in PLA/RG 23A Part-II, can sustain confiscation and penalty even where invoices exist. The Tribunal treated the absence of proper accounting in prescribed records as a serious statutory lapse and rejected the view that invoices alone negate evasion. It accepted that a separate proof of clandestine removal or direct intent to evade is not always required where the record-keeping violation itself establishes duty evasion. The Commissioner (Appeals)'s finding of no evasion was reversed, and the order setting aside confiscation and penalty was held unsustainable. en-us Thu, 27 Oct 2005 00:00:00 +0530 Fri, 22 Oct 2010 16:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54900 Failure to make mandatory excise record entries for goods found inside or outside the factory, including non-entry in RG-I and non-debit in PLA/RG 23A Part-II, can sustain confiscation and penalty even where invoices exist. The Tribunal treated the absence of proper accounting in prescribed records as a serious statutory lapse and rejected the view that invoices alone negate evasion. It accepted that a separate proof of clandestine removal or direct intent to evade is not always required where the record-keeping violation itself establishes duty evasion. The Commissioner (Appeals)'s finding of no evasion was reversed, and the order setting aside confiscation and penalty was held unsustainable. Case-Laws Central Excise Thu, 27 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54900