https://www.taxtmi.com/caselaws?id=102157 Unaccounted goods found in the factory, but not yet cleared, were held not liable to confiscation or the stricter penalty where intention to evade duty was not proved. The assessee's claim to small scale exemption and the absence of mens rea meant the harsher Central Excise consequences were not justified. However, the failure to maintain proper records was treated as a separate compliance lapse, attracting only a limited penalty under the record-keeping rule. The impugned order was set aside, while a small penalty was sustained for the accounting default. en-us Thu, 30 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 18:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102157 Unaccounted goods found in the factory, but not yet cleared, were held not liable to confiscation or the stricter penalty where intention to evade duty was not proved. The assessee's claim to small scale exemption and the absence of mens rea meant the harsher Central Excise consequences were not justified. However, the failure to maintain proper records was treated as a separate compliance lapse, attracting only a limited penalty under the record-keeping rule. The impugned order was set aside, while a small penalty was sustained for the accounting default. Case-Laws Central Excise Thu, 30 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102157