https://www.taxtmi.com/caselaws?id=101174 Mere non-accountal of finished goods in statutory records does not automatically justify the harsher confiscation and penalty regime under Rule 173Q of the Central Excise Rules, 1944 unless mens rea or clandestine intent to evade duty is shown. In the absence of such proof, the default is treated as a lesser contravention attracting action only under Rule 226. Applying that principle, confiscation was sustained but the larger penalty was set aside, the limited penalty under Rule 226 was retained, and the redemption fine was reduced. en-us Tue, 05 Feb 2002 00:00:00 +0530 Wed, 08 Feb 2012 17:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101174 Mere non-accountal of finished goods in statutory records does not automatically justify the harsher confiscation and penalty regime under Rule 173Q of the Central Excise Rules, 1944 unless mens rea or clandestine intent to evade duty is shown. In the absence of such proof, the default is treated as a lesser contravention attracting action only under Rule 226. Applying that principle, confiscation was sustained but the larger penalty was set aside, the limited penalty under Rule 226 was retained, and the redemption fine was reduced. Case-Laws Central Excise Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101174