https://www.taxtmi.com/caselaws?id=82270 Seized man-made fabrics found without valid GP 1 or gate pass documents were treated as part of clandestine removal, so confiscation and duty demand were sustained because the goods were not accounted for in statutory records and no duty had been paid. The contention that the duty liability should fall on the processors was rejected. As the goods had already been redeemed on payment of duty and redemption fine, the penalty was found excessive and reduced to Rs. 3,500. en-us Wed, 25 Nov 1992 00:00:00 +0530 Mon, 04 Jul 2011 10:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82270 Seized man-made fabrics found without valid GP 1 or gate pass documents were treated as part of clandestine removal, so confiscation and duty demand were sustained because the goods were not accounted for in statutory records and no duty had been paid. The contention that the duty liability should fall on the processors was rejected. As the goods had already been redeemed on payment of duty and redemption fine, the penalty was found excessive and reduced to Rs. 3,500. Case-Laws Central Excise Wed, 25 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82270