https://www.taxtmi.com/caselaws?id=4465 Confiscation and penalty under Central Excise law are unsustainable where the record shows clearances remained within the small-scale exemption limit and no duty evasion was established. The commentary emphasises that such findings are purely factual and, in an appeal under Section 35G of the Central Excise Act, 1944, do not give rise to a substantial question of law. On those facts, clandestine removal could not be inferred, and penal consequences could not be maintained. en-us Fri, 08 Feb 2008 00:00:00 +0530 Mon, 07 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4465 Confiscation and penalty under Central Excise law are unsustainable where the record shows clearances remained within the small-scale exemption limit and no duty evasion was established. The commentary emphasises that such findings are purely factual and, in an appeal under Section 35G of the Central Excise Act, 1944, do not give rise to a substantial question of law. On those facts, clandestine removal could not be inferred, and penal consequences could not be maintained. Case-Laws Central Excise Fri, 08 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4465