https://www.taxtmi.com/caselaws?id=104981 Rule 173Q(1)(a), (b) and (c) of the Central Excise Rules, 1944 was applied to uphold confiscation where goods were found unaccounted in statutory records, with the Tribunal treating proof of intent to evade duty as unnecessary in the same manner as clause (d). The confiscation and redemption fine were restored in favour of Revenue. The reduced penalty sustained by the Commissioner (Appeals) was not interfered with, and the penalty of Rs. 7,000 remained undisturbed. en-us Wed, 28 Aug 2002 00:00:00 +0530 Fri, 02 Mar 2012 10:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104981 Rule 173Q(1)(a), (b) and (c) of the Central Excise Rules, 1944 was applied to uphold confiscation where goods were found unaccounted in statutory records, with the Tribunal treating proof of intent to evade duty as unnecessary in the same manner as clause (d). The confiscation and redemption fine were restored in favour of Revenue. The reduced penalty sustained by the Commissioner (Appeals) was not interfered with, and the penalty of Rs. 7,000 remained undisturbed. Case-Laws Central Excise Wed, 28 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104981