Unrecorded excisable goods justify confiscation, while redemption fine and penalty may be reduced on the facts.

Dutiable excisable goods not entered in statutory records are liable to confiscation, because non-accountal justifies penal action under excise law. Here, silico slag arising from manufacture of silico manganese was admitted to be dutiable, and confiscation was upheld. On the facts, however, the redemption fine and penalty were considered excessive and were reduced. The decision thus distinguishes liability to confiscation for unrecorded excisable goods from the separate discretion to moderate the quantum of fine and penalty according to the circumstances.

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Issues: Whether silico slag found not recorded in the statutory records was liable to confiscation and penalty, and whether the redemption fine and penalty required reduction.

Analysis: The goods in question were admitted to be silico slag arising out of manufacture of silico manganese and liable to central excise duty. Since the dutiable goods were not entered in the statutory record, confiscation was justified. At the same time, considering the facts and circumstances, the quantum of redemption fine and penalty was found excessive and was reduced.

Conclusion: Confiscation was upheld, but the redemption fine and penalty were reduced.

Ratio Decidendi: Dutiable excisable goods not recorded in statutory accounts are liable to confiscation, while the quantum of redemption fine and penalty may be moderated on the facts of the case.

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