https://www.taxtmi.com/caselaws?id=107300 Excisable goods removed and stored outside the licensed premises without prior permission were treated as having been taken in contravention of the removal and accounting rules, so confiscation was sustained, while the redemption fine and related penalty were reduced to proportionate amounts. Penalty under section 11AC could not stand without prior duty confirmation under section 11A, though other confiscation-based penalties could still apply where the breach was proved. Personal penalty under rule 209A required direct involvement in the goods or the contravention, so the director was relieved of penalty, while the general manager's penalty was retained but reduced. en-us Tue, 11 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 13:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107300 Excisable goods removed and stored outside the licensed premises without prior permission were treated as having been taken in contravention of the removal and accounting rules, so confiscation was sustained, while the redemption fine and related penalty were reduced to proportionate amounts. Penalty under section 11AC could not stand without prior duty confirmation under section 11A, though other confiscation-based penalties could still apply where the breach was proved. Personal penalty under rule 209A required direct involvement in the goods or the contravention, so the director was relieved of penalty, while the general manager's penalty was retained but reduced. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107300