https://www.taxtmi.com/caselaws?id=112954 Where unaccounted goods are found but the assessee's clearances remain within the exemption threshold even after adding the excess quantity, non-accountal by itself does not establish intent to evade duty. The paper manufacturer continued to fall within the exemption limit under Notification No. 3/2001-C.E., and the disputed stock did not push clearances beyond that limit. On those facts, confiscation was not justified, while the reduced penalty was upheld because the record did not support an inference of evasion. en-us Fri, 19 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 18:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112954 Where unaccounted goods are found but the assessee's clearances remain within the exemption threshold even after adding the excess quantity, non-accountal by itself does not establish intent to evade duty. The paper manufacturer continued to fall within the exemption limit under Notification No. 3/2001-C.E., and the disputed stock did not push clearances beyond that limit. On those facts, confiscation was not justified, while the reduced penalty was upheld because the record did not support an inference of evasion. Case-Laws Central Excise Fri, 19 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112954