https://www.taxtmi.com/caselaws?id=334492 Excise confiscation of finished goods, raw materials and packaging materials found within factory premises requires reliable proof of excess stock and a statutory breach; unsupported inventory allegations and uncertainty over RG-1 entry do not suffice. Duty demand for alleged clandestine removal requires credible evidence linking seized goods to manufacture and clearance from the factory. Where that link is unproved, the demand and related confiscation cannot stand, although confiscation may continue for unclaimed goods seized elsewhere. Penalties founded solely on unproved confiscation and clandestine-removal allegations cannot survive. en-us Thu, 27 Oct 2016 00:00:00 +0530 Sat, 03 Feb 2018 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334492 Excise confiscation of finished goods, raw materials and packaging materials found within factory premises requires reliable proof of excess stock and a statutory breach; unsupported inventory allegations and uncertainty over RG-1 entry do not suffice. Duty demand for alleged clandestine removal requires credible evidence linking seized goods to manufacture and clearance from the factory. Where that link is unproved, the demand and related confiscation cannot stand, although confiscation may continue for unclaimed goods seized elsewhere. Penalties founded solely on unproved confiscation and clandestine-removal allegations cannot survive. Case-Laws Central Excise Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334492