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1. Confiscation of goods - Excess stock found which was not recorded in RG-1 Register - search was conducted as on 10/3/2011 - RG-1 Register was updated only till 28/2/2011...

2. Confiscation of goods – Unaccounted goods - Non-entry of goods in RG-I register – Intention to evade duty - the wire in question is not liable to confiscation for their...

3. Requirement for claiming remission of duty - clearance of defective finished goods as Waste/scrap goods - once goods entered into RG-1 registered, it is necessary that a...

4. Penalty u/s 11AC - Shortage of finished product vis-a-vis balance recorded in the RG-1 register – the appellant having sufficient balance in the RG-23A register, cannot...

5. Confiscation of goods under Rules 25 of the CER, 2002 – goods are not entered in RG-I Register, but it cannot be said that by merely not entering in RG-I Register,...

6. 100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

7. Duty demand - Discrepancy in RG-1 Register - Shortage in goods - charges of clandestine activities are required to be upheld on the basis of sufficient cogent reasons...

8. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

9. Seizure of goods - Discrepany in RG-1 Register - on an earlier occasion similar discrepancy of the goods not being accounted for in the R.G.-1 register had occurred and...

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

11. CENVAT Credit - Job Work - wiring harness was removed without payment of duty under job work procedure to the principal manufacturer and that semi-finished goods removed...

12. Conversion to DTA from EOU - The duty demand raised on the semi-finished goods and finished goods cannot be sustained for the reason that the goods have already been...

13. Default in payment of Central Excise Duty - By making the demand as above nearly one year later, for the clearances made without payment of duty revenue was not only...

14. Intention and Compliance with Notification Conditions - Import and sale of Motor Spirit, commonly known as Petrol - Availing of a concessional rate of Countervailing...

15. Non-filer assessee had taxable income but failed to file return u/s 139(1), later filed return in response to notice u/s 148 without considering section 50C provisions,...