https://www.taxtmi.com/caselaws?id=49821 Mere excess finished stock found packed inside a factory, without evidence of clandestine removal or preparation for removal, does not justify confiscation under Rule 173Q. An unexplained shortage of inputs may still sustain duty demand where the factual finding is that the goods were removed without accountal, invoice, or duty payment. Penalty under Rule 173Q must be reassessed if confiscation is set aside, while a separate penalty under Rule 226 may be maintained where it is not effectively challenged. The stated ratio is that excess stock alone, without proof of clandestine intent, is insufficient for confiscation under the excise penalty provisions. en-us Wed, 31 May 2000 00:00:00 +0530 Tue, 17 Aug 2010 16:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49821 Mere excess finished stock found packed inside a factory, without evidence of clandestine removal or preparation for removal, does not justify confiscation under Rule 173Q. An unexplained shortage of inputs may still sustain duty demand where the factual finding is that the goods were removed without accountal, invoice, or duty payment. Penalty under Rule 173Q must be reassessed if confiscation is set aside, while a separate penalty under Rule 226 may be maintained where it is not effectively challenged. The stated ratio is that excess stock alone, without proof of clandestine intent, is insufficient for confiscation under the excise penalty provisions. Case-Laws Central Excise Wed, 31 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49821