https://www.taxtmi.com/caselaws?id=126262 Confiscation and redemption fine were unsustainable where the show cause notice sought only duty and penalty and did not propose confiscation. Duty was not demandable before clearance of provisionally released goods, so an early demand was unjustified. However, excess stock and failure to maintain proper records established a contravention, and the presence of foam in molasses did not remove that irregularity. Penalty was therefore maintainable, but only on a reduced basis. The operative principle is that confiscation must be supported by the notice, duty follows clearance in such cases, and proven stock discrepancies can still attract a moderated penalty. en-us Thu, 12 Mar 2009 00:00:00 +0530 Sat, 03 Nov 2012 17:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126262 Confiscation and redemption fine were unsustainable where the show cause notice sought only duty and penalty and did not propose confiscation. Duty was not demandable before clearance of provisionally released goods, so an early demand was unjustified. However, excess stock and failure to maintain proper records established a contravention, and the presence of foam in molasses did not remove that irregularity. Penalty was therefore maintainable, but only on a reduced basis. The operative principle is that confiscation must be supported by the notice, duty follows clearance in such cases, and proven stock discrepancies can still attract a moderated penalty. Case-Laws Central Excise Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126262