https://www.taxtmi.com/caselaws?id=90804 Recovered octanol was treated as an organic chemical rather than proven waste or refuse, because the assessee produced no technical material to show that it arose merely as scrap incidentally in manufacture. It was therefore held exigible to central excise duty. Goods removed without payment of duty and without proper statutory records were considered liable to confiscation and redemption fine, including drums found in transit and unaccounted stock in the factory. Penalty was also justified because production was not disclosed and required classification and price lists were not filed, and the Modvat-related direction was found unobjectionable. en-us Tue, 20 Oct 1998 00:00:00 +0530 Tue, 11 Oct 2011 16:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90804 Recovered octanol was treated as an organic chemical rather than proven waste or refuse, because the assessee produced no technical material to show that it arose merely as scrap incidentally in manufacture. It was therefore held exigible to central excise duty. Goods removed without payment of duty and without proper statutory records were considered liable to confiscation and redemption fine, including drums found in transit and unaccounted stock in the factory. Penalty was also justified because production was not disclosed and required classification and price lists were not filed, and the Modvat-related direction was found unobjectionable. Case-Laws Central Excise Tue, 20 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90804