https://www.taxtmi.com/caselaws?id=80395 Factory premises for central excise purposes include areas shown within the approved ground plan, including a cycle stand operated by an independent contractor. Excisable goods stored or removed from such an area remain subject to prescribed accounting requirements. Clandestine removal may be inferred where gate passes are invalid or inconsistent and records reveal unexplained date discrepancies, missing endorsements, non-compliance with return procedures, altered transport or despatch records, inconsistent challans, and value mismatches. Such evidence can support confiscation of goods, redemption fine, and penalties, including where a transporter participated in the irregularity. en-us Thu, 30 Nov 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80395 Factory premises for central excise purposes include areas shown within the approved ground plan, including a cycle stand operated by an independent contractor. Excisable goods stored or removed from such an area remain subject to prescribed accounting requirements. Clandestine removal may be inferred where gate passes are invalid or inconsistent and records reveal unexplained date discrepancies, missing endorsements, non-compliance with return procedures, altered transport or despatch records, inconsistent challans, and value mismatches. Such evidence can support confiscation of goods, redemption fine, and penalties, including where a transporter participated in the irregularity. Case-Laws Central Excise Thu, 30 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80395