https://www.taxtmi.com/caselaws?id=90147 Non-accountal of veneers under the self-removal regime was treated as a breach of the duty to bring excisable goods into statutory records, attracting confiscation under Rule 173Q of the Central Excise Rules, 1944. The record showed no legal infirmity in the finding that the goods were not properly accounted for, so confiscation was upheld. However, the lapse was treated as procedural rather than clandestine, because the goods were entered in the private register and there was no evidence of attempted illegal removal. Those mitigating circumstances justified reduction of the redemption fine and penalty. en-us Fri, 31 Jul 1998 00:00:00 +0530 Mon, 03 Oct 2011 17:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90147 Non-accountal of veneers under the self-removal regime was treated as a breach of the duty to bring excisable goods into statutory records, attracting confiscation under Rule 173Q of the Central Excise Rules, 1944. The record showed no legal infirmity in the finding that the goods were not properly accounted for, so confiscation was upheld. However, the lapse was treated as procedural rather than clandestine, because the goods were entered in the private register and there was no evidence of attempted illegal removal. Those mitigating circumstances justified reduction of the redemption fine and penalty. Case-Laws Central Excise Fri, 31 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90147