https://www.taxtmi.com/caselaws?id=120557 Excise duty on finished goods arises on removal from the factory, so a demand on goods still lying within the premises could not be sustained. Unaccounted goods not entered in statutory records were validly confiscated under Rule 173Q, but the redemption fine was reduced as excessive. Confiscation of land, building, plant and machinery was not justified because the facts did not show habitual offending or total disregard of the law. The company's penalty failed because the notice and order did not specify the exact contravened clause of Rule 173Q, and personal penalties on employees were also set aside for lack of proof that they knew the goods were liable to confiscation. en-us Wed, 13 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 12:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120557 Excise duty on finished goods arises on removal from the factory, so a demand on goods still lying within the premises could not be sustained. Unaccounted goods not entered in statutory records were validly confiscated under Rule 173Q, but the redemption fine was reduced as excessive. Confiscation of land, building, plant and machinery was not justified because the facts did not show habitual offending or total disregard of the law. The company's penalty failed because the notice and order did not specify the exact contravened clause of Rule 173Q, and personal penalties on employees were also set aside for lack of proof that they knew the goods were liable to confiscation. Case-Laws Central Excise Wed, 13 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120557