https://www.taxtmi.com/caselaws?id=110519 Unaccounted excisable goods found during inspection were liable to confiscation under Rule 173Q(1) of the Central Excise Rules, 1944 because the panchnama showed non-maintenance of records and no reliable material rebutted those findings. Absence of mens rea did not defeat confiscation or penalty on these facts, as liability attached to the failure to account for goods produced or stored by the manufacturer. The challenge to liability therefore failed on merits, but the redemption fine and penalty were moderated in view of the circumstances and the duty involved. en-us Fri, 26 Sep 2003 00:00:00 +0530 Tue, 17 Apr 2012 12:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110519 Unaccounted excisable goods found during inspection were liable to confiscation under Rule 173Q(1) of the Central Excise Rules, 1944 because the panchnama showed non-maintenance of records and no reliable material rebutted those findings. Absence of mens rea did not defeat confiscation or penalty on these facts, as liability attached to the failure to account for goods produced or stored by the manufacturer. The challenge to liability therefore failed on merits, but the redemption fine and penalty were moderated in view of the circumstances and the duty involved. Case-Laws Central Excise Fri, 26 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110519