https://www.taxtmi.com/caselaws?id=112862 Non-accountal of excisable goods in statutory records can justify confiscation and penalty under the Central Excise Rules, 1944, where the lapse is not shown to be a bona fide mistake. The tribunal rejected the contention that mala fide intention had to be separately proved for invocation of the penal rule, and relied on precedent supporting penal action for non-accountal. It also treated the confiscation provision as expressly covering such non-accountal. Confiscation and penalty were therefore upheld. en-us Thu, 08 Jan 2004 00:00:00 +0530 Wed, 02 May 2012 12:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112862 Non-accountal of excisable goods in statutory records can justify confiscation and penalty under the Central Excise Rules, 1944, where the lapse is not shown to be a bona fide mistake. The tribunal rejected the contention that mala fide intention had to be separately proved for invocation of the penal rule, and relied on precedent supporting penal action for non-accountal. It also treated the confiscation provision as expressly covering such non-accountal. Confiscation and penalty were therefore upheld. Case-Laws Central Excise Thu, 08 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112862