https://www.taxtmi.com/caselaws?id=155158 Goods found in excess inside the factory were not liable to confiscation where there was no evidence of intended clandestine removal or clearances without duty. Proceedings arising from the same investigation that had been settled before the Settlement Commission could not be relied on to fasten liability in a separate notice. By contrast, failure to record the correct stock and production figures in statutory excise records was treated as a breach of the recording obligation and attracted penalty under Rule 226 of the Central Excise Rules, 1944. en-us Fri, 04 Sep 2009 00:00:00 +0530 Mon, 12 Jun 2017 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155158 Goods found in excess inside the factory were not liable to confiscation where there was no evidence of intended clandestine removal or clearances without duty. Proceedings arising from the same investigation that had been settled before the Settlement Commission could not be relied on to fasten liability in a separate notice. By contrast, failure to record the correct stock and production figures in statutory excise records was treated as a breach of the recording obligation and attracted penalty under Rule 226 of the Central Excise Rules, 1944. Case-Laws Central Excise Fri, 04 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155158