https://www.taxtmi.com/caselaws?id=108157 Confiscation of seized C.R. coils and the related penalty were held unsustainable because the Department did not prove that the goods were fully manufactured and unaccounted for. The record showed that the coils were found inside the factory, and the adjudicating authority failed to properly assess the assessee's reconciliation material, RG-1 records, and Chartered Accountant's certificate. In the absence of evidence that the goods were intended for removal without statutory accounting, the Department could not justify confiscation or penalty. en-us Thu, 30 Mar 2000 00:00:00 +0530 Fri, 30 Mar 2012 13:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108157 Confiscation of seized C.R. coils and the related penalty were held unsustainable because the Department did not prove that the goods were fully manufactured and unaccounted for. The record showed that the coils were found inside the factory, and the adjudicating authority failed to properly assess the assessee's reconciliation material, RG-1 records, and Chartered Accountant's certificate. In the absence of evidence that the goods were intended for removal without statutory accounting, the Department could not justify confiscation or penalty. Case-Laws Central Excise Thu, 30 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108157