https://www.taxtmi.com/caselaws?id=111934 Dutiable excisable goods not entered in statutory records are liable to confiscation, because non-accountal justifies penal action under excise law. Here, silico slag arising from manufacture of silico manganese was admitted to be dutiable, and confiscation was upheld. On the facts, however, the redemption fine and penalty were considered excessive and were reduced. The decision thus distinguishes liability to confiscation for unrecorded excisable goods from the separate discretion to moderate the quantum of fine and penalty according to the circumstances. en-us Mon, 17 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 18:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111934 Dutiable excisable goods not entered in statutory records are liable to confiscation, because non-accountal justifies penal action under excise law. Here, silico slag arising from manufacture of silico manganese was admitted to be dutiable, and confiscation was upheld. On the facts, however, the redemption fine and penalty were considered excessive and were reduced. The decision thus distinguishes liability to confiscation for unrecorded excisable goods from the separate discretion to moderate the quantum of fine and penalty according to the circumstances. Case-Laws Central Excise Mon, 17 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111934