https://www.taxtmi.com/caselaws?id=117892 Goods found unaccounted in statutory stock records were treated as finished goods on the evidence in the seizure panchnama, and confiscation for non-accountal was upheld under the Central Excise rules. The plea that the goods were unfinished or intended for export was rejected because it was unsupported and not raised earlier. Omission to mention the exact sub-clause of Rule 173Q in the show cause notice did not vitiate the penalty where the factual basis of the charge was clear and no prejudice was shown. The penalty was sustained, though reduced in quantum. en-us Mon, 09 Jan 2006 00:00:00 +0530 Wed, 27 Jun 2012 12:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117892 Goods found unaccounted in statutory stock records were treated as finished goods on the evidence in the seizure panchnama, and confiscation for non-accountal was upheld under the Central Excise rules. The plea that the goods were unfinished or intended for export was rejected because it was unsupported and not raised earlier. Omission to mention the exact sub-clause of Rule 173Q in the show cause notice did not vitiate the penalty where the factual basis of the charge was clear and no prejudice was shown. The penalty was sustained, though reduced in quantum. Case-Laws Central Excise Mon, 09 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117892