https://www.taxtmi.com/caselaws?id=117534 An unretracted inculpatory statement, supported by chemical test results and private production records, established that polyester synthetic yarn was manufactured and cleared under the guise of shoddy yarn, so the duty demand and classification challenge failed. The same evidence justified confiscation of the seized yarn because the claim that the yarn was made from used or new rags was not proved, and redemption fine was maintained. Penal consequences were warranted, but the penalty was reduced in the overall circumstances and the separate penalty under Rule 173Q was set aside. en-us Fri, 17 Mar 2006 00:00:00 +0530 Sat, 23 Jun 2012 12:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117534 An unretracted inculpatory statement, supported by chemical test results and private production records, established that polyester synthetic yarn was manufactured and cleared under the guise of shoddy yarn, so the duty demand and classification challenge failed. The same evidence justified confiscation of the seized yarn because the claim that the yarn was made from used or new rags was not proved, and redemption fine was maintained. Penal consequences were warranted, but the penalty was reduced in the overall circumstances and the separate penalty under Rule 173Q was set aside. Case-Laws Central Excise Fri, 17 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117534