https://www.taxtmi.com/caselaws?id=83682 Absence of intent to evade duty, once accepted by the authority, removed the basis for a personal penalty, so that penalty was set aside. However, goods kept in contravention of statutory record requirements remained liable to confiscation under Rule 173Q of the Central Excise Rules, even though the contravention was found without mala fides. The confiscation was therefore sustained, but the redemption fine was reduced in view of the absence of deliberate evasion. The principle stated is that proven statutory contravention may justify confiscation while personal penalty depends on a finding of culpable intention. en-us Thu, 02 Sep 1993 00:00:00 +0530 Thu, 14 Jul 2011 18:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83682 Absence of intent to evade duty, once accepted by the authority, removed the basis for a personal penalty, so that penalty was set aside. However, goods kept in contravention of statutory record requirements remained liable to confiscation under Rule 173Q of the Central Excise Rules, even though the contravention was found without mala fides. The confiscation was therefore sustained, but the redemption fine was reduced in view of the absence of deliberate evasion. The principle stated is that proven statutory contravention may justify confiscation while personal penalty depends on a finding of culpable intention. Case-Laws Central Excise Thu, 02 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83682