https://www.taxtmi.com/caselaws?id=87157 Removal of excisable goods without a gate pass was treated as a valid contravention because, even where goods were allegedly taken out only for weighing, some gate pass particulars should have been prepared before removal. The finding of breach was maintained, but the penalty and redemption fine were reduced because excise sanctions must bear a reasonable relationship to the gravity of the offence and the duty involved. The appeal succeeded only to that extent, with the penalty reduced to Rs. 20,000 and the redemption fine to Rs. 15,000. en-us Thu, 08 May 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87157 Removal of excisable goods without a gate pass was treated as a valid contravention because, even where goods were allegedly taken out only for weighing, some gate pass particulars should have been prepared before removal. The finding of breach was maintained, but the penalty and redemption fine were reduced because excise sanctions must bear a reasonable relationship to the gravity of the offence and the duty involved. The appeal succeeded only to that extent, with the penalty reduced to Rs. 20,000 and the redemption fine to Rs. 15,000. Case-Laws Central Excise Thu, 08 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87157