https://www.taxtmi.com/caselaws?id=108158 Goods found within the factory were not liable to confiscation or redemption fine where the record showed only delayed statutory entries and no evidence of clandestine removal. On those facts, confiscation could not be sustained and the redemption fine was set aside. A penalty for delayed entry or imperfect maintenance of statutory registers was nonetheless available, but it had to reflect the gravity of the lapse. Because the delay was brief and the circumstances showed no serious evasion, the original penalty was treated as harsh and disproportionate and was substantially reduced to a token amount. en-us Fri, 05 May 2000 00:00:00 +0530 Fri, 30 Mar 2012 13:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108158 Goods found within the factory were not liable to confiscation or redemption fine where the record showed only delayed statutory entries and no evidence of clandestine removal. On those facts, confiscation could not be sustained and the redemption fine was set aside. A penalty for delayed entry or imperfect maintenance of statutory registers was nonetheless available, but it had to reflect the gravity of the lapse. Because the delay was brief and the circumstances showed no serious evasion, the original penalty was treated as harsh and disproportionate and was substantially reduced to a token amount. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108158