https://www.taxtmi.com/caselaws?id=114339 Confiscation of excisable goods cleared without duty on the basis of a fake invoice was justified, and the associated penalty was sustained, because the invoice was not genuine and later payment entries did not change the nature of the clearance. Rule 173Q could be invoked for clandestine clearance or non-accountal even without proof of mens rea. The redemption fine was reduced because the duty element and subsequent payment were relevant to its quantum. The objection to the show cause notice was rejected as the issuing officer was prima facie competent and no prejudice was shown. en-us Thu, 01 Jul 2004 00:00:00 +0530 Mon, 14 May 2012 18:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114339 Confiscation of excisable goods cleared without duty on the basis of a fake invoice was justified, and the associated penalty was sustained, because the invoice was not genuine and later payment entries did not change the nature of the clearance. Rule 173Q could be invoked for clandestine clearance or non-accountal even without proof of mens rea. The redemption fine was reduced because the duty element and subsequent payment were relevant to its quantum. The objection to the show cause notice was rejected as the issuing officer was prima facie competent and no prejudice was shown. Case-Laws Central Excise Thu, 01 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114339