https://www.taxtmi.com/caselaws?id=115442 Unaccounted excisable goods found in factory , when not entered in statutory records, fall within Rule 25(1)(b) of the Central Excise Rules, 2001 and are liable to confiscation. The rule does not require proof of an intention to clandestinely remove the goods without payment of duty before confiscation can follow. Once non-recording is established, penalty is also permissible; intention is relevant only to the quantum of penalty. The confiscation and penalty were upheld, with the monetary relief reduced. en-us Fri, 29 Apr 2005 00:00:00 +0530 Tue, 29 May 2012 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115442 Unaccounted excisable goods found in factory , when not entered in statutory records, fall within Rule 25(1)(b) of the Central Excise Rules, 2001 and are liable to confiscation. The rule does not require proof of an intention to clandestinely remove the goods without payment of duty before confiscation can follow. Once non-recording is established, penalty is also permissible; intention is relevant only to the quantum of penalty. The confiscation and penalty were upheld, with the monetary relief reduced. Case-Laws Central Excise Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115442