https://www.taxtmi.com/caselaws?id=88982 Confiscation of a turbine was unwarranted because it was found within the factory premises, defect testing was recorded in the log sheet, and there was no evidence of attempted removal without duty payment; the confiscation was therefore set aside. Scrap found lying in and outside the factory premises, not entered in statutory records and admitted as weighed by the authorised signatory, was treated as removed without accounting or duty payment, so confiscation was upheld. For the same record-keeping contravention, the penalty under Rule 173Q of the Central Excise Rules, 1944 was sustained. en-us Mon, 12 Jan 1998 00:00:00 +0530 Thu, 22 Sep 2011 16:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88982 Confiscation of a turbine was unwarranted because it was found within the factory premises, defect testing was recorded in the log sheet, and there was no evidence of attempted removal without duty payment; the confiscation was therefore set aside. Scrap found lying in and outside the factory premises, not entered in statutory records and admitted as weighed by the authorised signatory, was treated as removed without accounting or duty payment, so confiscation was upheld. For the same record-keeping contravention, the penalty under Rule 173Q of the Central Excise Rules, 1944 was sustained. Case-Laws Central Excise Mon, 12 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88982