https://www.taxtmi.com/caselaws?id=124755 Non-accountal of excisable goods found in sealed drums constituted contravention of the stock-accounting requirement and attracted confiscation under Rule 25(b) of the Central Excise Rules, 2002 without proof of mens rea; the confiscation and redemption fine were upheld. However, penalty could not be sustained because the record did not show clear evidence of clandestine removal or a deliberate intention to evade duty. The order setting aside confiscation was reversed, while the order setting aside penalty was affirmed, resulting in partial relief for the Revenue. en-us Tue, 19 Aug 2008 00:00:00 +0530 Fri, 05 Oct 2012 13:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124755 Non-accountal of excisable goods found in sealed drums constituted contravention of the stock-accounting requirement and attracted confiscation under Rule 25(b) of the Central Excise Rules, 2002 without proof of mens rea; the confiscation and redemption fine were upheld. However, penalty could not be sustained because the record did not show clear evidence of clandestine removal or a deliberate intention to evade duty. The order setting aside confiscation was reversed, while the order setting aside penalty was affirmed, resulting in partial relief for the Revenue. Case-Laws Central Excise Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124755