https://www.taxtmi.com/caselaws?id=50451 Rule 173Q of the Central Excise Rules, 1944 required both a contravention and intent to evade duty before goods could be confiscated or subjected to redemption fine. Mere failure to record goods in RG 1, without evidence of clandestine removal, preparation for removal, or attempted duty-free clearance, did not establish the required intent. Simple non-accountal could attract only a limited penalty. As no material linked other noticees to the non-accountal, personal penalties were unsustainable. Confiscation and redemption fine were set aside, the company's penalty was reduced, and personal penalties were deleted. en-us Wed, 14 Feb 2001 00:00:00 +0530 Sat, 21 Aug 2010 17:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50451 Rule 173Q of the Central Excise Rules, 1944 required both a contravention and intent to evade duty before goods could be confiscated or subjected to redemption fine. Mere failure to record goods in RG 1, without evidence of clandestine removal, preparation for removal, or attempted duty-free clearance, did not establish the required intent. Simple non-accountal could attract only a limited penalty. As no material linked other noticees to the non-accountal, personal penalties were unsustainable. Confiscation and redemption fine were set aside, the company's penalty was reduced, and personal penalties were deleted. Case-Laws Central Excise Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50451