https://www.taxtmi.com/caselaws?id=120362 Unexplained excess excisable goods found in the factory and not entered in statutory records may be confiscated under Rule 173Q of the Central Excise Rules, 1944. The text explains that physical verification showed excess zinc ingots, while the record and production details did not support a plea of clerical omission or goods being under testing. It further states that intent to evade duty can be inferred from the surrounding circumstances, even without a separate allegation of clandestine removal. On those facts, confiscation was sustained and the reduced penalty upheld. en-us Tue, 28 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 17:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120362 Unexplained excess excisable goods found in the factory and not entered in statutory records may be confiscated under Rule 173Q of the Central Excise Rules, 1944. The text explains that physical verification showed excess zinc ingots, while the record and production details did not support a plea of clerical omission or goods being under testing. It further states that intent to evade duty can be inferred from the surrounding circumstances, even without a separate allegation of clandestine removal. On those facts, confiscation was sustained and the reduced penalty upheld. Case-Laws Central Excise Tue, 28 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120362