https://www.taxtmi.com/caselaws?id=30364 The Tribunal rejected the Revenue's appeal in a case involving the confiscation of excess goods and imposition of fines under the Central Excise Rules. The Commissioner (Appeals) had set aside the confiscation, reducing the penalty due to a technical lapse in non-accountal of goods. Despite irregularities in account maintenance, the Tribunal found no evidence of attempting to clear goods without duty payment, emphasizing the need for supporting evidence. The decision aligned with principles from a relevant case law, resulting in the penalty being restricted to Rs.5,000. en-us Thu, 17 Jan 2008 00:00:00 +0530 Sat, 23 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30364 The Tribunal rejected the Revenue's appeal in a case involving the confiscation of excess goods and imposition of fines under the Central Excise Rules. The Commissioner (Appeals) had set aside the confiscation, reducing the penalty due to a technical lapse in non-accountal of goods. Despite irregularities in account maintenance, the Tribunal found no evidence of attempting to clear goods without duty payment, emphasizing the need for supporting evidence. The decision aligned with principles from a relevant case law, resulting in the penalty being restricted to Rs.5,000. Case-Laws Central Excise Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30364