https://www.taxtmi.com/caselaws?id=99390 Clandestine removal of steel ingots through the assessee's own trucks was supported by seizure evidence, octroi entries and the absence of statutory records, justifying confiscation of the goods with redemption fine and sustaining the duty demand. The surrounding circumstances showed removal without payment of duty and the excess stock in the factory was not properly recorded. The personal penalty, however, was considered excessive on the facts and was reduced to Rs. 25,000. en-us Mon, 18 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 11:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99390 Clandestine removal of steel ingots through the assessee's own trucks was supported by seizure evidence, octroi entries and the absence of statutory records, justifying confiscation of the goods with redemption fine and sustaining the duty demand. The surrounding circumstances showed removal without payment of duty and the excess stock in the factory was not properly recorded. The personal penalty, however, was considered excessive on the facts and was reduced to Rs. 25,000. Case-Laws Central Excise Mon, 18 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99390