https://www.taxtmi.com/caselaws?id=1091 Confiscation of seized finished goods was sustained because no production slip or register showed that the goods were in process or duly accounted for, and mens rea was held unnecessary for confiscation under Rule 173Q. The duty demand on SS sheets was disallowed because they were treated as scrap arising after use, with no contrary evidence to justify valuing them as new material. The demand on outer tubs was sustained because the record did not establish damage during manufacture or a Rule 57D situation. The demand on short-found inputs was set aside because stock records and receipt evidence did not support the allegation of shortage. en-us Mon, 06 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 06:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1091 Confiscation of seized finished goods was sustained because no production slip or register showed that the goods were in process or duly accounted for, and mens rea was held unnecessary for confiscation under Rule 173Q. The duty demand on SS sheets was disallowed because they were treated as scrap arising after use, with no contrary evidence to justify valuing them as new material. The demand on outer tubs was sustained because the record did not establish damage during manufacture or a Rule 57D situation. The demand on short-found inputs was set aside because stock records and receipt evidence did not support the allegation of shortage. Case-Laws Central Excise Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1091