https://www.taxtmi.com/caselaws?id=100928 Excise confiscation provisions require the Revenue to establish the factual basis for non-accountal before penalties can follow. Where finished goods are found during proceedings on the same day, confiscation depends on proof that the goods existed before the officers began action; absent such material, confiscation and the related personal penalty lack support. For excess raw materials, mere omission from the stock register is insufficient where the notice does not allege and prove intent to evade duty, because the statutory mens rea element is essential under the invoked clause. Personal penalty on a partner is also linked to the goods being liable to confiscation, and falls away if that foundation is absent. en-us Thu, 29 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 18:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100928 Excise confiscation provisions require the Revenue to establish the factual basis for non-accountal before penalties can follow. Where finished goods are found during proceedings on the same day, confiscation depends on proof that the goods existed before the officers began action; absent such material, confiscation and the related personal penalty lack support. For excess raw materials, mere omission from the stock register is insufficient where the notice does not allege and prove intent to evade duty, because the statutory mens rea element is essential under the invoked clause. Personal penalty on a partner is also linked to the goods being liable to confiscation, and falls away if that foundation is absent. Case-Laws Central Excise Thu, 29 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100928