https://www.taxtmi.com/caselaws?id=110458 The Tribunal upheld the confiscation of 34 unaccounted A/C Kits found during a factory visit but reduced the redemption fine to Rs. 10,000. The penalty imposed on the Director was set aside due to lack of evidence showing intent to evade duty payment. The case emphasized the necessity of proving intent in penalty cases related to duty evasion. en-us Mon, 05 Jan 2004 00:00:00 +0530 Mon, 16 Apr 2012 18:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110458 The Tribunal upheld the confiscation of 34 unaccounted A/C Kits found during a factory visit but reduced the redemption fine to Rs. 10,000. The penalty imposed on the Director was set aside due to lack of evidence showing intent to evade duty payment. The case emphasized the necessity of proving intent in penalty cases related to duty evasion. Case-Laws Central Excise Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110458