https://www.taxtmi.com/caselaws?id=73442 Goods recorded in statutory returns are not treated as clandestinely removed merely because overall clearances exceed the exemption limit under Notification No. 116/74-C.E.; duty becomes payable on the assessed clearances once the threshold is crossed. Only the 67 drums removed without a gate pass attracted Rule 9(2) of the Central Excise Rules, 1944, while the remaining disputed clearances were subject to the normal limitation under Rule 10. Confiscation and redemption fine were justified for the unaccounted goods, but the first appellant's penalty was reduced. Penalty on the second appellant under Rule 52A(5) was unsustainable because liability under that rule rests on the person who actually carries or transports goods without a valid gate pass. en-us Thu, 31 Dec 1987 00:00:00 +0530 Tue, 31 May 2011 18:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73442 Goods recorded in statutory returns are not treated as clandestinely removed merely because overall clearances exceed the exemption limit under Notification No. 116/74-C.E.; duty becomes payable on the assessed clearances once the threshold is crossed. Only the 67 drums removed without a gate pass attracted Rule 9(2) of the Central Excise Rules, 1944, while the remaining disputed clearances were subject to the normal limitation under Rule 10. Confiscation and redemption fine were justified for the unaccounted goods, but the first appellant's penalty was reduced. Penalty on the second appellant under Rule 52A(5) was unsustainable because liability under that rule rests on the person who actually carries or transports goods without a valid gate pass. Case-Laws Central Excise Thu, 31 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73442