https://www.taxtmi.com/caselaws?id=99099 Excess veneer found in transit was not treated as clandestine removal where the goods were covered by a central excise invoice, the assessee remained eligible for small scale exemption with balance clearances at nil rate, and the quantity variation was plausibly explained by shrinkage after drying under the trade notice. On those facts, no mala fide intention to evade duty was established, so confiscation and penalty were not warranted and the Revenue's challenge failed. en-us Wed, 26 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 11:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99099 Excess veneer found in transit was not treated as clandestine removal where the goods were covered by a central excise invoice, the assessee remained eligible for small scale exemption with balance clearances at nil rate, and the quantity variation was plausibly explained by shrinkage after drying under the trade notice. On those facts, no mala fide intention to evade duty was established, so confiscation and penalty were not warranted and the Revenue's challenge failed. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99099