https://www.taxtmi.com/caselaws?id=204302 Rule 173Q permits confiscation and penalty where the prescribed conditions are met. Excess finished goods found in the factory, coupled with shortage of inputs and no acceptable clerical or other reasonable explanation, supported the finding of non-maintenance of accounts under Rule 173Q(1)(b). Although excess stock alone may not always prove intent to evade duty, the surrounding circumstances justified the departmental conclusion of violation. Confiscation, redemption fine and penalty were therefore upheld against the assessee. en-us Sun, 07 Feb 2010 00:00:00 +0530 Sat, 25 Jun 2011 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204302 Rule 173Q permits confiscation and penalty where the prescribed conditions are met. Excess finished goods found in the factory, coupled with shortage of inputs and no acceptable clerical or other reasonable explanation, supported the finding of non-maintenance of accounts under Rule 173Q(1)(b). Although excess stock alone may not always prove intent to evade duty, the surrounding circumstances justified the departmental conclusion of violation. Confiscation, redemption fine and penalty were therefore upheld against the assessee. Case-Laws Central Excise Sun, 07 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204302