https://www.taxtmi.com/caselaws?id=121188 Goods accompanied by delivery challan, with the corresponding invoice found at the factory, were treated as insufficiently supported by any concrete finding of clandestine removal or duty evasion to justify confiscation, redemption fine, or a harsh penalty. In an SSI context, mere non-maintenance of separate excise records was treated as a procedural lapse that did not, by itself, warrant confiscation where private records were said to be adequate for excise purposes and no duty demand had been confirmed. On the same footing, a separate personal penalty on the partner was found unsustainable because no independent basis remained once deliberate evasion was not established. en-us Wed, 28 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 13:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121188 Goods accompanied by delivery challan, with the corresponding invoice found at the factory, were treated as insufficiently supported by any concrete finding of clandestine removal or duty evasion to justify confiscation, redemption fine, or a harsh penalty. In an SSI context, mere non-maintenance of separate excise records was treated as a procedural lapse that did not, by itself, warrant confiscation where private records were said to be adequate for excise purposes and no duty demand had been confirmed. On the same footing, a separate personal penalty on the partner was found unsustainable because no independent basis remained once deliberate evasion was not established. Case-Laws Central Excise Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121188