https://www.taxtmi.com/caselaws?id=289401 Confiscation of goods and imposition of penalty were found unsustainable where the only basis was alleged clandestine removal, but no material showed mala fide intent to remove the goods secretly. The goods were unrecorded in the factory, yet the revenue case rested on assumptions and presumptions rather than evidence of deliberate evasion. The absence of any confirmed duty demand, or any direction to clear the goods on payment of duty, further weakened the basis for coercive action. Confiscation and penalties were therefore not justified and were set aside. en-us Tue, 26 Feb 2019 00:00:00 +0530 Wed, 29 Jul 2020 12:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289401 Confiscation of goods and imposition of penalty were found unsustainable where the only basis was alleged clandestine removal, but no material showed mala fide intent to remove the goods secretly. The goods were unrecorded in the factory, yet the revenue case rested on assumptions and presumptions rather than evidence of deliberate evasion. The absence of any confirmed duty demand, or any direction to clear the goods on payment of duty, further weakened the basis for coercive action. Confiscation and penalties were therefore not justified and were set aside. Case-Laws Central Excise Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289401