https://www.taxtmi.com/caselaws?id=86235 Confiscation of goods cannot be sustained merely because the goods were not properly accounted for if they remained in the factory premises and there was no evidence of removal, attempted removal, or clandestine clearance without payment of duty. On those facts, the redemption fine was also unsustainable and was set aside. The penalty relating to improper maintenance of records stood on a different footing and was not disputed, so it was confirmed. en-us Wed, 05 Jun 1996 00:00:00 +0530 Tue, 16 Aug 2011 16:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86235 Confiscation of goods cannot be sustained merely because the goods were not properly accounted for if they remained in the factory premises and there was no evidence of removal, attempted removal, or clandestine clearance without payment of duty. On those facts, the redemption fine was also unsustainable and was set aside. The penalty relating to improper maintenance of records stood on a different footing and was not disputed, so it was confirmed. Case-Laws Central Excise Wed, 05 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86235