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2015 (10) TMI 688 - ANDHRA PRADESH HIGH COURTConfiscation of goods - Non accounting of goods in RG-1 register - held that:- Assuming that there was some delay in making entries in the relevant form, the goods were not liable for confiscation. Rule 173Q of the Rules no doubt empowers confiscation of the goods on the ground that the entries are not properly made. However, every failure to make the entry or every defect therein does not constitute the basis for confiscation of the goods, as long as they are not removed from the premises. It is too fundamental to be reaffirmed that the liability to pay the excise duty arises only when the manufactured goods are removed from the premises. The rest of the measures are only regulatory in nature. Confiscation of goods that are not removed from the premises can be done, only when clear evidence exists to the effect that the goods were not manufactured but were stored with an oblique motive. No such grounds are even pleaded in the instant case - Commissioner as well as CEGAT took note of the judgment of this Court in M/s. Southern Steel Ltd. v. Union of India and others - [1978 (7) TMI 114 - ANDHRA PRADESH HIGH COURT]. We are of the view that no case is made out for directing CEGAT to refer the questions to this Court. - Decided against Revenue.
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