https://www.taxtmi.com/caselaws?id=98574 Where excisable goods were found outside the approved factory premises, statutory records had not been maintained and no evidence was produced to prove duty payment, the duty demand and confiscation were sustained. The finding of non-accountal and removal without compliance with excise formalities was accepted, and the substantive duty liability was maintained. On the facts, however, the Tribunal held that the redemption fine and both penalties were excessive and reduced them. The result was that the appeal succeeded only to the limited extent of moderation of fine and penalties, while the duty demand remained upheld. en-us Mon, 16 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 12:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98574 Where excisable goods were found outside the approved factory premises, statutory records had not been maintained and no evidence was produced to prove duty payment, the duty demand and confiscation were sustained. The finding of non-accountal and removal without compliance with excise formalities was accepted, and the substantive duty liability was maintained. On the facts, however, the Tribunal held that the redemption fine and both penalties were excessive and reduced them. The result was that the appeal succeeded only to the limited extent of moderation of fine and penalties, while the duty demand remained upheld. Case-Laws Central Excise Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98574