https://www.taxtmi.com/caselaws?id=83690 A technical lapse in storing excisable goods in a factory corridor while the bonded store room was under repair, without intimation to the Department, was treated as insufficient to justify confiscation or redemption fine. For 187 bottles not accounted for in statutory records, confiscation was upheld because the goods remained unaccounted for, but the lapse was viewed as a mix-up rather than a serious violation. The penalty was therefore reduced to a nominal amount and no redemption fine was sustained on that quantity. The stated principle is that absence of mala fide intent may defeat confiscation and redemption fine for a procedural irregularity, while limited penalty may still apply for unaccounted goods. en-us Fri, 15 Oct 1993 00:00:00 +0530 Sat, 16 Jul 2011 10:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83690 A technical lapse in storing excisable goods in a factory corridor while the bonded store room was under repair, without intimation to the Department, was treated as insufficient to justify confiscation or redemption fine. For 187 bottles not accounted for in statutory records, confiscation was upheld because the goods remained unaccounted for, but the lapse was viewed as a mix-up rather than a serious violation. The penalty was therefore reduced to a nominal amount and no redemption fine was sustained on that quantity. The stated principle is that absence of mala fide intent may defeat confiscation and redemption fine for a procedural irregularity, while limited penalty may still apply for unaccounted goods. Case-Laws Central Excise Fri, 15 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83690