https://www.taxtmi.com/caselaws?id=116874 Mere non-accountal of finished goods found in the factory did not justify confiscation or redemption fine where the notice did not allege intended clandestine removal and there was no evidence of mens rea or duty evasion; those sanctions were set aside. The admitted failure to record the goods in RG1 remained a separate accounting lapse, so penalty was still sustainable under the excise rules, but only up to the statutory maximum. The decision distinguishes confiscation based on clandestine intent from penalty for breach of statutory record-keeping. en-us Wed, 14 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 15:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116874 Mere non-accountal of finished goods found in the factory did not justify confiscation or redemption fine where the notice did not allege intended clandestine removal and there was no evidence of mens rea or duty evasion; those sanctions were set aside. The admitted failure to record the goods in RG1 remained a separate accounting lapse, so penalty was still sustainable under the excise rules, but only up to the statutory maximum. The decision distinguishes confiscation based on clandestine intent from penalty for breach of statutory record-keeping. Case-Laws Central Excise Wed, 14 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116874