https://www.taxtmi.com/caselaws?id=83055 Duty demand on processed man-made fabrics was upheld where stock shortage, interception of fabrics in transit without proper cover, and unexplained discrepancies in statutory records supported a finding of removal without accountal and without payment of duty. Confiscation of the fabrics and vehicle, and the penalties imposed, were set aside because the additional duty statute did not itself clearly authorise such consequences and Central Excise penal provisions could not be imported for that purpose. The assessee obtained partial relief, with the duty demand sustained but confiscation and penalties quashed. en-us Thu, 03 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 12:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83055 Duty demand on processed man-made fabrics was upheld where stock shortage, interception of fabrics in transit without proper cover, and unexplained discrepancies in statutory records supported a finding of removal without accountal and without payment of duty. Confiscation of the fabrics and vehicle, and the penalties imposed, were set aside because the additional duty statute did not itself clearly authorise such consequences and Central Excise penal provisions could not be imported for that purpose. The assessee obtained partial relief, with the duty demand sustained but confiscation and penalties quashed. Case-Laws Central Excise Thu, 03 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83055