https://www.taxtmi.com/caselaws?id=86577 Excisable goods could not be removed from licensed without duty payment or the prescribed gate-pass procedure, and local practice or the absence of weighing machinery could not override the statutory requirement. A lawful route existed to obtain permission from the jurisdictional officer for weighment outside the premises, but it was not used. Removal in breach of the procedure was therefore unauthorised, and the confiscation was sustained. The redemption fine and penalty were also maintained because their quantum was not shown to be unreasonable or excessive on the facts. en-us Wed, 05 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 17:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86577 Excisable goods could not be removed from licensed without duty payment or the prescribed gate-pass procedure, and local practice or the absence of weighing machinery could not override the statutory requirement. A lawful route existed to obtain permission from the jurisdictional officer for weighment outside the premises, but it was not used. Removal in breach of the procedure was therefore unauthorised, and the confiscation was sustained. The redemption fine and penalty were also maintained because their quantum was not shown to be unreasonable or excessive on the facts. Case-Laws Central Excise Wed, 05 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86577