https://www.taxtmi.com/caselaws?id=340044 Excess Guar Gum Powder found in the factory was not fully explained, as only part was accounted for as returned defective material; confiscation was therefore sustained in principle, but the redemption fine was moderated. For the shortage of finished goods, no evidence of clandestine removal or clearance without duty payment was produced, so a penalty equal to the duty demand was found excessive and reduced. The order was modified accordingly, with the appeal allowed in part. en-us Wed, 21 Dec 2016 00:00:00 +0530 Tue, 14 Mar 2017 14:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340044 Excess Guar Gum Powder found in the factory was not fully explained, as only part was accounted for as returned defective material; confiscation was therefore sustained in principle, but the redemption fine was moderated. For the shortage of finished goods, no evidence of clandestine removal or clearance without duty payment was produced, so a penalty equal to the duty demand was found excessive and reduced. The order was modified accordingly, with the appeal allowed in part. Case-Laws Central Excise Wed, 21 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340044