https://www.taxtmi.com/caselaws?id=359385 Confiscation of goods alleged to be cleared clandestinely requires corroborative evidence showing intended unlawful removal; where duty liability has already been accepted and the record does not clearly establish clandestine clearance, confiscation from the manufacturing premises is not justified. The surrounding facts may also support moderation of monetary consequences, so redemption fine and penalties can be reduced where the original quantum is excessive, including for a unit with a limited role in the transaction. In the stated facts, confiscation was set aside for one set of goods, while the redemption fine and penalties were reduced and the remainder of the adjudication was sustained. en-us Wed, 25 Apr 2018 00:00:00 +0530 Fri, 27 Apr 2018 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359385 Confiscation of goods alleged to be cleared clandestinely requires corroborative evidence showing intended unlawful removal; where duty liability has already been accepted and the record does not clearly establish clandestine clearance, confiscation from the manufacturing premises is not justified. The surrounding facts may also support moderation of monetary consequences, so redemption fine and penalties can be reduced where the original quantum is excessive, including for a unit with a limited role in the transaction. In the stated facts, confiscation was set aside for one set of goods, while the redemption fine and penalties were reduced and the remainder of the adjudication was sustained. Case-Laws Central Excise Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359385