https://www.taxtmi.com/caselaws?id=91896 Penalty and confiscation under Rule 173Q were justified where aerated water was removed without payment of duty over a prolonged period. Financial hardship caused by delayed refund sanction did not excuse the deliberate non-payment, particularly as there was no prior disclosure of any intention to clear goods without duty. Discrepancies in gate passes and personal ledger entries, together with unexplained ledger postings and unsupported claims of departmental awareness or personal capacity of the Deputy Manager, showed misleading conduct. The company benefited from the clearances, and the record supported stern action. Penalty was upheld and no reduction was warranted. en-us Fri, 09 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 17:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91896 Penalty and confiscation under Rule 173Q were justified where aerated water was removed without payment of duty over a prolonged period. Financial hardship caused by delayed refund sanction did not excuse the deliberate non-payment, particularly as there was no prior disclosure of any intention to clear goods without duty. Discrepancies in gate passes and personal ledger entries, together with unexplained ledger postings and unsupported claims of departmental awareness or personal capacity of the Deputy Manager, showed misleading conduct. The company benefited from the clearances, and the record supported stern action. Penalty was upheld and no reduction was warranted. Case-Laws Central Excise Fri, 09 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91896