https://www.taxtmi.com/caselaws?id=248647 Where goods were only shifted within the registered premises and the explanation that the ground floor was being whitewashed and painted was found plausible, confiscation for intended clandestine removal was not justified because no evidence showed mala fide intention or preparation for removal. As the substantive allegation failed, the connected penalties could not survive; however, the intra-premises movement without permission was treated as a procedural lapse, supporting only a token penalty on the appellant. en-us Mon, 28 Apr 2014 00:00:00 +0530 Wed, 19 Nov 2014 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248647 Where goods were only shifted within the registered premises and the explanation that the ground floor was being whitewashed and painted was found plausible, confiscation for intended clandestine removal was not justified because no evidence showed mala fide intention or preparation for removal. As the substantive allegation failed, the connected penalties could not survive; however, the intra-premises movement without permission was treated as a procedural lapse, supporting only a token penalty on the appellant. Case-Laws Central Excise Mon, 28 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248647