https://www.taxtmi.com/caselaws?id=110832 Goods intercepted in transit were treated as liable to confiscation where the accompanying invoice showed no debit of duty at the time of removal, and the surrounding circumstances indicated removal without payment of duty. The assessee's later explanation that records were available elsewhere for audit was not part of the contemporaneous defence, and the existence of balances in RG 23A Pt-II did not displace the inference drawn from the missing debit entry. Subsequent payment of duty under different invoices did not cure the original infraction. On those facts, confiscation and penalty were sustained. en-us Mon, 12 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 17:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110832 Goods intercepted in transit were treated as liable to confiscation where the accompanying invoice showed no debit of duty at the time of removal, and the surrounding circumstances indicated removal without payment of duty. The assessee's later explanation that records were available elsewhere for audit was not part of the contemporaneous defence, and the existence of balances in RG 23A Pt-II did not displace the inference drawn from the missing debit entry. Subsequent payment of duty under different invoices did not cure the original infraction. On those facts, confiscation and penalty were sustained. Case-Laws Central Excise Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110832