https://www.taxtmi.com/caselaws?id=84239 The Appellate Tribunal CEGAT, New Delhi, allowed the appeal in full, remitting the penalty entirely. The Tribunal found that the seizure and confiscation of goods were not justified as the cartons were not removed from the factory and there was no evidence of deliberate intent to evade duty. The appellant's claim that the cartons were loaded in the van by mistake and that the remaining defective goods were destroyed due to leakage issues was supported by statements from the driver and General Manager, leading to the Tribunal's decision to remit the penalty. en-us Tue, 24 Jan 1995 00:00:00 +0530 Wed, 20 Jul 2011 16:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84239 The Appellate Tribunal CEGAT, New Delhi, allowed the appeal in full, remitting the penalty entirely. The Tribunal found that the seizure and confiscation of goods were not justified as the cartons were not removed from the factory and there was no evidence of deliberate intent to evade duty. The appellant's claim that the cartons were loaded in the van by mistake and that the remaining defective goods were destroyed due to leakage issues was supported by statements from the driver and General Manager, leading to the Tribunal's decision to remit the penalty. Case-Laws Central Excise Tue, 24 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84239