https://www.taxtmi.com/caselaws?id=51611 Excess stock of calcium carbonate found in the factory was treated as a non-dutiable manufactured product and was not liable to confiscation. The shortages of PVC pipes and other inputs remained relevant for penal action, so the redemption fine and penalty had to be confined to those shortages and not extended to the calcium carbonate stock. The confiscation of calcium carbonate was therefore not sustained, and the fine and penalty were reduced accordingly. The principle applied is that penal consequences cannot be imposed on excess stock that is not liable to confiscation and must be limited to the established shortages or other contraventions. en-us Wed, 18 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51611 Excess stock of calcium carbonate found in the factory was treated as a non-dutiable manufactured product and was not liable to confiscation. The shortages of PVC pipes and other inputs remained relevant for penal action, so the redemption fine and penalty had to be confined to those shortages and not extended to the calcium carbonate stock. The confiscation of calcium carbonate was therefore not sustained, and the fine and penalty were reduced accordingly. The principle applied is that penal consequences cannot be imposed on excess stock that is not liable to confiscation and must be limited to the established shortages or other contraventions. Case-Laws Central Excise Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51611