https://www.taxtmi.com/caselaws?id=94733 Unaccounted finished excisable goods found in the factory were held liable to confiscation, even though clandestine removal was not established on the facts considered. Penalties on the manufacturer and its director were held sustainable in principle under the excise penalty rules only where the requisite ingredients of liability were present; however, the absence of established guilty mind made the original penalties excessive. The confiscation was confirmed, while the penalties were substantially reduced to reflect proportionality and the evidentiary basis required for penal liability. en-us Wed, 07 Jun 2000 00:00:00 +0530 Sat, 03 Dec 2011 13:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94733 Unaccounted finished excisable goods found in the factory were held liable to confiscation, even though clandestine removal was not established on the facts considered. Penalties on the manufacturer and its director were held sustainable in principle under the excise penalty rules only where the requisite ingredients of liability were present; however, the absence of established guilty mind made the original penalties excessive. The confiscation was confirmed, while the penalties were substantially reduced to reflect proportionality and the evidentiary basis required for penal liability. Case-Laws Central Excise Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94733