https://www.taxtmi.com/caselaws?id=88200 Removal of excisable goods without duty debit or payment before clearance attracts confiscation and penalty, even if transport documents are produced later; however, the redemption fine may be moderated where the movement of goods is otherwise documented. A duty demand based on alleged shortage and clandestine removal cannot stand without a reasoned examination of the assessee's stock reconciliation and opening balance, and any related penalty must also await that finding. Confiscation was upheld with reduced redemption fine, while the shortage-based demand and consequential penalty were remanded for fresh adjudication. en-us Wed, 08 May 1996 00:00:00 +0530 Thu, 15 Sep 2011 17:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88200 Removal of excisable goods without duty debit or payment before clearance attracts confiscation and penalty, even if transport documents are produced later; however, the redemption fine may be moderated where the movement of goods is otherwise documented. A duty demand based on alleged shortage and clandestine removal cannot stand without a reasoned examination of the assessee's stock reconciliation and opening balance, and any related penalty must also await that finding. Confiscation was upheld with reduced redemption fine, while the shortage-based demand and consequential penalty were remanded for fresh adjudication. Case-Laws Central Excise Wed, 08 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88200