https://www.taxtmi.com/caselaws?id=108204 Non-accountal of goods ready for removal in statutory excise records can justify confiscation and penalty under Rule 173Q(1) where the conduct indicates intent to evade duty; the explanation of clerical mistake was rejected, so confiscation and penalty were sustained. Redemption fine, however, must be proportionate to the value of the goods liable to confiscation; because the fine imposed was excessive relative to that value, it was reduced. The result was limited relief only on the quantum of redemption fine, with the confiscation liability and penalty remaining intact. en-us Tue, 14 May 2002 00:00:00 +0530 Fri, 30 Mar 2012 14:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108204 Non-accountal of goods ready for removal in statutory excise records can justify confiscation and penalty under Rule 173Q(1) where the conduct indicates intent to evade duty; the explanation of clerical mistake was rejected, so confiscation and penalty were sustained. Redemption fine, however, must be proportionate to the value of the goods liable to confiscation; because the fine imposed was excessive relative to that value, it was reduced. The result was limited relief only on the quantum of redemption fine, with the confiscation liability and penalty remaining intact. Case-Laws Central Excise Tue, 14 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108204