https://www.taxtmi.com/caselaws?id=86010 Confiscated excisable goods used captively without payment of duty remained liable to duty and confiscation, but the redemption fine had to reflect the absence of any material showing intent to evade duty. The tribunal treated the appellants' bona fides, captive use of the goods, and lack of mens rea as relevant factors in fixing the fine. On that basis, the redemption fine was reduced, while the confiscability of the goods was maintained. en-us Fri, 27 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 15:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86010 Confiscated excisable goods used captively without payment of duty remained liable to duty and confiscation, but the redemption fine had to reflect the absence of any material showing intent to evade duty. The tribunal treated the appellants' bona fides, captive use of the goods, and lack of mens rea as relevant factors in fixing the fine. On that basis, the redemption fine was reduced, while the confiscability of the goods was maintained. Case-Laws Central Excise Fri, 27 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86010