https://www.taxtmi.com/caselaws?id=80633 Confiscation and duty demand on seized plywood were examined in light of the absence of markings and the lack of affirmative evidence of non-payment of duty. The analysis notes that reliance on missing gate passes and unmarked goods, without addressing stock records, gate pass records, and the explanation that the plywood was found loose after packages were opened, was treated as mechanical application of the excise rules. The record did not establish that the goods were non-duty paid, so absence of markings alone was insufficient to justify confiscation, redemption fine, or duty liability. en-us Mon, 30 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 11:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80633 Confiscation and duty demand on seized plywood were examined in light of the absence of markings and the lack of affirmative evidence of non-payment of duty. The analysis notes that reliance on missing gate passes and unmarked goods, without addressing stock records, gate pass records, and the explanation that the plywood was found loose after packages were opened, was treated as mechanical application of the excise rules. The record did not establish that the goods were non-duty paid, so absence of markings alone was insufficient to justify confiscation, redemption fine, or duty liability. Case-Laws Central Excise Mon, 30 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80633