https://www.taxtmi.com/caselaws?id=153740 Confiscation and penalty for excess stock and non-accountal of goods in an SSI unit can be sustained even without a duty demand where the relevant rules are invoked, but earlier lenient treatment in favour of SSI units may still be maintained on the facts. The Tribunal noted the Larger Bench view that intention to evade duty is not an essential ingredient for confiscation and penalty under Rule 173Q(1)(a), (b) and (c) of the Central Excise Rules, 1944. However, it found no reason to interfere with the lower appellate authority's discretionary relief, which had set aside confiscation and reduced the penalty to a token amount. The departmental challenge therefore failed and the relief was sustained. en-us Tue, 29 Dec 2009 00:00:00 +0530 Mon, 29 Jul 2013 12:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153740 Confiscation and penalty for excess stock and non-accountal of goods in an SSI unit can be sustained even without a duty demand where the relevant rules are invoked, but earlier lenient treatment in favour of SSI units may still be maintained on the facts. The Tribunal noted the Larger Bench view that intention to evade duty is not an essential ingredient for confiscation and penalty under Rule 173Q(1)(a), (b) and (c) of the Central Excise Rules, 1944. However, it found no reason to interfere with the lower appellate authority's discretionary relief, which had set aside confiscation and reduced the penalty to a token amount. The departmental challenge therefore failed and the relief was sustained. Case-Laws Central Excise Tue, 29 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153740