https://www.taxtmi.com/caselaws?id=155222 Confiscation, redemption fine and penalties were not justified where finished goods moved between units of the same manufacturer under returnable challans and the records showed only an accounting lapse. The facts did not support clandestine removal or any intention to evade duty, and the reduced redemption fine and penalty under Rule 25 were therefore sustained. A separate penalty on the second unit was also rejected because the two premises were treated as part of the same manufacturer, not distinct legal entities for penalty purposes. The appellate challenge was accordingly unsuccessful and the relief granted to the assessee was upheld. en-us Tue, 24 Nov 2009 00:00:00 +0530 Mon, 02 Sep 2013 14:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155222 Confiscation, redemption fine and penalties were not justified where finished goods moved between units of the same manufacturer under returnable challans and the records showed only an accounting lapse. The facts did not support clandestine removal or any intention to evade duty, and the reduced redemption fine and penalty under Rule 25 were therefore sustained. A separate penalty on the second unit was also rejected because the two premises were treated as part of the same manufacturer, not distinct legal entities for penalty purposes. The appellate challenge was accordingly unsuccessful and the relief granted to the assessee was upheld. Case-Laws Central Excise Tue, 24 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155222