https://www.taxtmi.com/caselaws?id=120879 Excess molasses found in an open pit used by a sugar factory was treated as liable to confiscation even though the excess arose from rainwater accumulation and there was no evidence of clandestine removal. The redemption fine was upheld in principle but reduced as excessive. Penalty was not sustainable because Rule 173Q required material showing intent to evade duty, and neither the notice nor the evidence disclosed any allegation or proof of such intent. The outcome left confiscation intact, moderated the fine, and set aside the penalty. en-us Thu, 07 Dec 2006 00:00:00 +0530 Wed, 25 Jul 2012 11:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120879 Excess molasses found in an open pit used by a sugar factory was treated as liable to confiscation even though the excess arose from rainwater accumulation and there was no evidence of clandestine removal. The redemption fine was upheld in principle but reduced as excessive. Penalty was not sustainable because Rule 173Q required material showing intent to evade duty, and neither the notice nor the evidence disclosed any allegation or proof of such intent. The outcome left confiscation intact, moderated the fine, and set aside the penalty. Case-Laws Central Excise Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120879