https://www.taxtmi.com/caselaws?id=115634 The penalty imposed on the appellant for goods found outside the factory was upheld, while the penalty for defective goods not found in the factory was set aside as the appellant had already rectified and cleared the goods. The demand for goods not entered in the statutory record was upheld, and excess goods found in the factory were liable for confiscation. The penalty was reduced to Rs. 1,00,000 under Section 11AC of the Central Excise Act, 1944, with varying outcomes for each issue based on the evidence and arguments presented. en-us Mon, 13 Jun 2005 00:00:00 +0530 Thu, 31 May 2012 16:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115634 The penalty imposed on the appellant for goods found outside the factory was upheld, while the penalty for defective goods not found in the factory was set aside as the appellant had already rectified and cleared the goods. The demand for goods not entered in the statutory record was upheld, and excess goods found in the factory were liable for confiscation. The penalty was reduced to Rs. 1,00,000 under Section 11AC of the Central Excise Act, 1944, with varying outcomes for each issue based on the evidence and arguments presented. Case-Laws Central Excise Mon, 13 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115634