https://www.taxtmi.com/caselaws?id=87314 Non-accountal of finished excisable goods found in the factory justified confiscation and redemption fine under Rule 173Q(1)(b), because the goods were admitted to be fully finished and there was no reliable evidence that they were only awaiting testing. Penalty could not be sustained, as no intent to remove the goods without duty was established and no penalty had been proposed in the show cause notice. The assessee's SSI exemption claim under Notification No. 175/86 required factual examination and was remanded for limited reconsideration of duty liability on that basis. en-us Wed, 08 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 12:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87314 Non-accountal of finished excisable goods found in the factory justified confiscation and redemption fine under Rule 173Q(1)(b), because the goods were admitted to be fully finished and there was no reliable evidence that they were only awaiting testing. Penalty could not be sustained, as no intent to remove the goods without duty was established and no penalty had been proposed in the show cause notice. The assessee's SSI exemption claim under Notification No. 175/86 required factual examination and was remanded for limited reconsideration of duty liability on that basis. Case-Laws Central Excise Wed, 08 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87314