https://www.taxtmi.com/caselaws?id=33019 The High Court upheld the Tribunal's decision that the confiscation of excess stock of goods was unwarranted due to a reasonable explanation for discrepancies in records, emphasizing that duty liability arises upon goods' removal. The penalty on the manufacturing unit for a technical breach was sustained, but the penalty on the Production Engineer was deleted as the responsible person was on leave, and no evidence established the Engineer's duty to make entries. The appeal was dismissed, affirming the Tribunal's rulings on both confiscation and penalties. en-us Wed, 28 Jan 2009 00:00:00 +0530 Wed, 19 Jan 2011 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33019 The High Court upheld the Tribunal's decision that the confiscation of excess stock of goods was unwarranted due to a reasonable explanation for discrepancies in records, emphasizing that duty liability arises upon goods' removal. The penalty on the manufacturing unit for a technical breach was sustained, but the penalty on the Production Engineer was deleted as the responsible person was on leave, and no evidence established the Engineer's duty to make entries. The appeal was dismissed, affirming the Tribunal's rulings on both confiscation and penalties. Case-Laws Central Excise Wed, 28 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33019