https://www.taxtmi.com/caselaws?id=100486 Confiscation of finished goods and penalty under Rule 173Q for alleged non-accountal under Rules 53 and 173G could not be sustained where the show cause notice did not allege intent to evade duty. Although the finding of non-accountal was upheld because the assessee's explanation was inconsistent, mere non-accountal was held insufficient for penal action without a specific allegation and supporting finding of mens rea. The departmental conclusion on intent to evade went beyond the scope of the notice, and the confiscation and penalty were therefore not legally sustainable. en-us Thu, 01 Nov 2001 00:00:00 +0530 Wed, 01 Feb 2012 18:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100486 Confiscation of finished goods and penalty under Rule 173Q for alleged non-accountal under Rules 53 and 173G could not be sustained where the show cause notice did not allege intent to evade duty. Although the finding of non-accountal was upheld because the assessee's explanation was inconsistent, mere non-accountal was held insufficient for penal action without a specific allegation and supporting finding of mens rea. The departmental conclusion on intent to evade went beyond the scope of the notice, and the confiscation and penalty were therefore not legally sustainable. Case-Laws Central Excise Thu, 01 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100486