https://www.taxtmi.com/caselaws?id=92443 Excisable goods found in excess in the factory and not satisfactorily accounted for may be confiscated under Rule 173Q, even without proof of actual removal from the premises. The governing principle is that unexplained stock variation in the finished goods area can justify an inference of intended removal and duty evasion, so prior evidence of clandestine clearance or separate proof of mens rea is not required for confiscation on these facts. The confiscation of the excess goods and the penalty under Rule 173Q were upheld. en-us Wed, 15 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 16:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92443 Excisable goods found in excess in the factory and not satisfactorily accounted for may be confiscated under Rule 173Q, even without proof of actual removal from the premises. The governing principle is that unexplained stock variation in the finished goods area can justify an inference of intended removal and duty evasion, so prior evidence of clandestine clearance or separate proof of mens rea is not required for confiscation on these facts. The confiscation of the excess goods and the penalty under Rule 173Q were upheld. Case-Laws Central Excise Wed, 15 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92443