https://www.taxtmi.com/caselaws?id=84166 Confiscation of transformers and the imposition of a redemption fine were held unsustainable where the goods had not clearly reached the RG-1 stage and the inference of full manufacture rested mainly on inspection-based observations such as repainting, despite evidence that essential fittings and test requirements were still incomplete. The alleged mala fide intent was insufficient to justify confiscation. Irregular maintenance of statutory records was found to contravene excise record-keeping rules, but absent proof of duty evasion or intent to evade duty, only a token penalty was considered appropriate. The impugned order was modified accordingly, with consequential relief granted. en-us Mon, 24 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 11:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84166 Confiscation of transformers and the imposition of a redemption fine were held unsustainable where the goods had not clearly reached the RG-1 stage and the inference of full manufacture rested mainly on inspection-based observations such as repainting, despite evidence that essential fittings and test requirements were still incomplete. The alleged mala fide intent was insufficient to justify confiscation. Irregular maintenance of statutory records was found to contravene excise record-keeping rules, but absent proof of duty evasion or intent to evade duty, only a token penalty was considered appropriate. The impugned order was modified accordingly, with consequential relief granted. Case-Laws Central Excise Mon, 24 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84166