https://www.taxtmi.com/caselaws?id=108053 Goods found unaccounted during stock verification in a self-removal regime were treated as liable to confiscation because the manufacturer had to account for fully manufactured stock in statutory records, and the explanation of an absent records clerk did not rebut the inference of liability; the confiscation and penalty against the first appellant were upheld. The second appellant, however, had not been given a fair opportunity to contest the finding that the seized goods were not its property or that it was not an aggrieved party, so the dismissal of its appeal as infructuous was set aside and the matter remanded for de novo consideration after hearing it. en-us Thu, 09 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 15:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108053 Goods found unaccounted during stock verification in a self-removal regime were treated as liable to confiscation because the manufacturer had to account for fully manufactured stock in statutory records, and the explanation of an absent records clerk did not rebut the inference of liability; the confiscation and penalty against the first appellant were upheld. The second appellant, however, had not been given a fair opportunity to contest the finding that the seized goods were not its property or that it was not an aggrieved party, so the dismissal of its appeal as infructuous was set aside and the matter remanded for de novo consideration after hearing it. Case-Laws Central Excise Thu, 09 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108053