https://www.taxtmi.com/caselaws?id=121372 Mere presence of unaccounted excisable goods inside the factory was held insufficient to justify confiscation and penalty where there was no evidence of intent or preparation for clandestine removal without payment of duty. The record showed only that the goods were found within the premises, not that they were kept for unauthorised clearance. In the absence of material proving intended removal, confiscation and the consequential penalty could not be sustained, and the Revenue's challenge failed. en-us Wed, 28 Feb 2007 00:00:00 +0530 Mon, 30 Jul 2012 12:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121372 Mere presence of unaccounted excisable goods inside the factory was held insufficient to justify confiscation and penalty where there was no evidence of intent or preparation for clandestine removal without payment of duty. The record showed only that the goods were found within the premises, not that they were kept for unauthorised clearance. In the absence of material proving intended removal, confiscation and the consequential penalty could not be sustained, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121372