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Central Excise - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Duty demand - simple failure of non-accounting of goods in the ...

Central Excise

July 8, 2014

Duty demand - simple failure of non-accounting of goods in the RG 1 register do not invite confiscation of the same or imposition of penalty unless there is evidence to show that goods were meant for clandestine removal - AT

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  10. Confiscation of goods - Incomplete entry in RG-1 register - confiscation of the goods, redemption fine and imposition of penalty on the appellant company u/s 11AC upheld - AT

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