https://www.taxtmi.com/caselaws?id=83680 Where a duty-related default arose from accounting errors and there was no evidence of clandestine removal, the penalty was remitted because the non-accountal was treated as improper record maintenance rather than deliberate evasion. However, the confiscation of the excess goods and the redemption fine were upheld because the 22 reels found in excess remained unexplained. Relief was therefore limited to setting aside the penalty, while the treatment of the excess goods was left undisturbed. en-us Fri, 20 Aug 1993 00:00:00 +0530 Thu, 14 Jul 2011 18:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83680 Where a duty-related default arose from accounting errors and there was no evidence of clandestine removal, the penalty was remitted because the non-accountal was treated as improper record maintenance rather than deliberate evasion. However, the confiscation of the excess goods and the redemption fine were upheld because the 22 reels found in excess remained unexplained. Relief was therefore limited to setting aside the penalty, while the treatment of the excess goods was left undisturbed. Case-Laws Central Excise Fri, 20 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83680