https://www.taxtmi.com/caselaws?id=101952 Clearance of excisable goods without payment of duty over a sustained period justified penalty and confiscation where no bona fide explanation was shown for the default. The duty liability was not disputed, and the attempt to reduce the penal and confiscatory consequences on the ground of absence of intent to evade duty failed because the record disclosed repeated clearances without duty payment. The penalty and redemption fine were treated as proportionate to the gravity of the offence, and the challenge to interference with those measures was rejected. en-us Mon, 25 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101952 Clearance of excisable goods without payment of duty over a sustained period justified penalty and confiscation where no bona fide explanation was shown for the default. The duty liability was not disputed, and the attempt to reduce the penal and confiscatory consequences on the ground of absence of intent to evade duty failed because the record disclosed repeated clearances without duty payment. The penalty and redemption fine were treated as proportionate to the gravity of the offence, and the challenge to interference with those measures was rejected. Case-Laws Central Excise Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101952