https://www.taxtmi.com/caselaws?id=108699 Goods seized from a truck and factory were treated as liable to duty demand and confiscation where the appellant could not satisfactorily explain their origin or reconcile them with the Form V register; the redemption fine was considered excessive and reduced. Products cleared as "other alloy steel" were classified as stainless steel because the appellant's daily production reports and chemical test results showed composition consistent with the tariff definition in Note 1(e) to Chapter 72 of the Central Excise Tariff Act, 1985. The explanation seeking re-test was unsupported by reliable contrary material, so the duty demand on classification was sustained. The appeal succeeded only to the limited extent of reduction of redemption fine and penalty. en-us Sun, 02 Jun 2002 00:00:00 +0530 Tue, 03 Apr 2012 14:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108699 Goods seized from a truck and factory were treated as liable to duty demand and confiscation where the appellant could not satisfactorily explain their origin or reconcile them with the Form V register; the redemption fine was considered excessive and reduced. Products cleared as "other alloy steel" were classified as stainless steel because the appellant's daily production reports and chemical test results showed composition consistent with the tariff definition in Note 1(e) to Chapter 72 of the Central Excise Tariff Act, 1985. The explanation seeking re-test was unsupported by reliable contrary material, so the duty demand on classification was sustained. The appeal succeeded only to the limited extent of reduction of redemption fine and penalty. Case-Laws Central Excise Sun, 02 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108699