https://www.taxtmi.com/caselaws?id=244742 Excess excisable goods found loaded in a truck beyond the invoiced quantity, without a corresponding RG-1 entry at interception, were treated as cleared without duty on the relevant date; later payment of duty did not remove the basis for confiscation, redemption fine, and penalty on the manufacturer. A separate penalty under Rule 26 was also held sustainable against the Director because liability depends on dealing with goods knowing, or having reason to believe, that they were liable to confiscation, and is distinct from the manufacturer's penalty. en-us Fri, 11 Oct 2013 00:00:00 +0530 Fri, 07 Mar 2014 07:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244742 Excess excisable goods found loaded in a truck beyond the invoiced quantity, without a corresponding RG-1 entry at interception, were treated as cleared without duty on the relevant date; later payment of duty did not remove the basis for confiscation, redemption fine, and penalty on the manufacturer. A separate penalty under Rule 26 was also held sustainable against the Director because liability depends on dealing with goods knowing, or having reason to believe, that they were liable to confiscation, and is distinct from the manufacturer's penalty. Case-Laws Central Excise Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244742