https://www.taxtmi.com/caselaws?id=94701 Non-debit of duty and failure to make proper RG-I entries, by themselves, did not justify confiscation where proved intent to evade duty was absent. On the facts noted, supplies were to Government departments and sufficient credit balance existed to cover duty, so the lapse was treated as an irregularity warranting only a reduced penalty for defective record-keeping. Confiscation of goods seized in transit and of the truck was also unsustainable because confiscation cannot exceed the scope of the show-cause notice and the owner of the conveyance must be duly noticed before confiscation is ordered. The transit confiscation, vehicle confiscation, and related redemption fine were therefore set aside. en-us Thu, 02 Mar 2000 00:00:00 +0530 Sat, 03 Dec 2011 11:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94701 Non-debit of duty and failure to make proper RG-I entries, by themselves, did not justify confiscation where proved intent to evade duty was absent. On the facts noted, supplies were to Government departments and sufficient credit balance existed to cover duty, so the lapse was treated as an irregularity warranting only a reduced penalty for defective record-keeping. Confiscation of goods seized in transit and of the truck was also unsustainable because confiscation cannot exceed the scope of the show-cause notice and the owner of the conveyance must be duly noticed before confiscation is ordered. The transit confiscation, vehicle confiscation, and related redemption fine were therefore set aside. Case-Laws Central Excise Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94701