https://www.taxtmi.com/caselaws?id=92293 Excess sugar and molasses found inside the factory premises could not be confiscated merely because the stock exceeded the recorded balance, where there was no material indicating intended clandestine removal; the confiscation and redemption fine were therefore set aside. The separate penalty for non-maintenance of the relevant registers was sustained because the lapse was undisputed and the penalty was not shown to be excessive. The appeal thus succeeded only on the confiscation issue, while the penalty remained in force. en-us Thu, 07 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92293 Excess sugar and molasses found inside the factory premises could not be confiscated merely because the stock exceeded the recorded balance, where there was no material indicating intended clandestine removal; the confiscation and redemption fine were therefore set aside. The separate penalty for non-maintenance of the relevant registers was sustained because the lapse was undisputed and the penalty was not shown to be excessive. The appeal thus succeeded only on the confiscation issue, while the penalty remained in force. Case-Laws Central Excise Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92293