https://www.taxtmi.com/caselaws?id=288300 Detergent cakes found outside the bonded store room were held liable to confiscation because they were fit for entry in RG 1, and the related security appropriation and small penalty were upheld. By contrast, the demand based on alleged clandestine removal failed because private records alone did not prove unaccounted production or removal; the records served a different purpose, statutory entries were sometimes higher, and there was no independent evidence of raw material consumption, manufacture, or sale. On that basis, the duty demand and major penalty were set aside, while the confiscation finding and connected penalty were maintained. en-us Mon, 06 Nov 1989 00:00:00 +0530 Sat, 30 May 2020 15:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288300 Detergent cakes found outside the bonded store room were held liable to confiscation because they were fit for entry in RG 1, and the related security appropriation and small penalty were upheld. By contrast, the demand based on alleged clandestine removal failed because private records alone did not prove unaccounted production or removal; the records served a different purpose, statutory entries were sometimes higher, and there was no independent evidence of raw material consumption, manufacture, or sale. On that basis, the duty demand and major penalty were set aside, while the confiscation finding and connected penalty were maintained. Case-Laws Central Excise Mon, 06 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288300