https://www.taxtmi.com/caselaws?id=115460 A demand for clandestine removal of cotton yarn cannot be sustained without a complete and reliable evidentiary chain, including proof of recovery of the relied-upon record, supporting seizure documents, and credible linkage to the assessee; on that basis, the duty demand and penalty were set aside. By contrast, admitted excess unaccounted stock of excisable goods is liable to confiscation, and a redemption fine may be upheld where the explanation for non-accountal is belated and the fine is not shown to be unreasonable. The dispute thus resulted in partial relief, with the assessee succeeding only on the demand and penalty component. en-us Wed, 25 May 2005 00:00:00 +0530 Tue, 29 May 2012 17:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115460 A demand for clandestine removal of cotton yarn cannot be sustained without a complete and reliable evidentiary chain, including proof of recovery of the relied-upon record, supporting seizure documents, and credible linkage to the assessee; on that basis, the duty demand and penalty were set aside. By contrast, admitted excess unaccounted stock of excisable goods is liable to confiscation, and a redemption fine may be upheld where the explanation for non-accountal is belated and the fine is not shown to be unreasonable. The dispute thus resulted in partial relief, with the assessee succeeding only on the demand and penalty component. Case-Laws Central Excise Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115460