https://www.taxtmi.com/caselaws?id=98159 Physical excess stock awaiting completion of manufacture or marketability may not be treated as liable to confiscation merely because it is found within the factory, where no material shows clandestine removal. Recorded shortages of finished goods require a satisfactory explanation, failing which duty demand is sustainable. Unaccounted tin scrap arising from duty-credit goods is dutiable and may be confiscated if not properly entered in statutory records, though redemption fine must remain proportionate. Unauthorised removal of tin sheets to another godown can justify confiscation; however, duty is not sustainable on shifted stock treated as not finally cleared, and penalty may be reduced where the facts warrant moderation. en-us Tue, 14 Mar 2000 00:00:00 +0530 Thu, 19 Jan 2012 14:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98159 Physical excess stock awaiting completion of manufacture or marketability may not be treated as liable to confiscation merely because it is found within the factory, where no material shows clandestine removal. Recorded shortages of finished goods require a satisfactory explanation, failing which duty demand is sustainable. Unaccounted tin scrap arising from duty-credit goods is dutiable and may be confiscated if not properly entered in statutory records, though redemption fine must remain proportionate. Unauthorised removal of tin sheets to another godown can justify confiscation; however, duty is not sustainable on shifted stock treated as not finally cleared, and penalty may be reduced where the facts warrant moderation. Case-Laws Central Excise Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98159