TMI Blog2001 (8) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... icers found that 363 kilograms of paracetamol manufactured by it had not been entered in the RG 1 register. It also found some other discrepancies with which we are not concerned in this appeal. A notice was issued proposing confiscation of the paracetamol under Rule 173Q. The Assistant Collector passed orders confiscating the goods with an option to redeem them on payment of fine. On appeal from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entered in the accounts maintained by the manufacturer. The phrase "accounting for" is not synonymous with the phrase "entered in the account". Accounting for anything means being answerable for or explaining a particular course of conduct. A person thus may be asked to account for his failure to do a particular act that he was required to do. In the context of the rule, it is clear that the expr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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