https://www.taxtmi.com/caselaws?id=87892 Where excisable goods recorded in statutory stock accounts are found short and the manufacturer gives no satisfactory explanation or proof of duty-paid clearance, the shortage may be treated as removal without payment of duty. Unaccounted goods are then liable to confiscation. The text also notes that, although confiscation and penalty can be sustained on such facts, the redemption fine and penalty may be reduced where they are excessive having regard to the duty involved and the value of the goods. en-us Sun, 14 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 16:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87892 Where excisable goods recorded in statutory stock accounts are found short and the manufacturer gives no satisfactory explanation or proof of duty-paid clearance, the shortage may be treated as removal without payment of duty. Unaccounted goods are then liable to confiscation. The text also notes that, although confiscation and penalty can be sustained on such facts, the redemption fine and penalty may be reduced where they are excessive having regard to the duty involved and the value of the goods. Case-Laws Central Excise Sun, 14 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87892