https://www.taxtmi.com/caselaws?id=51774 Clandestine removal duty demands require evidence that short raw material was converted into finished goods and cleared without payment of duty; a shortage alone cannot establish conversion, removal or evasion. Unaccounted finished goods recorded outside the statutory production register may be liable to confiscation, with redemption fine where the goods have been released under bond. Duty should not be recovered again on such goods where it has already been paid. Penalty may be moderated according to the circumstances even where confiscation is sustained. en-us Mon, 16 Sep 2002 00:00:00 +0530 Tue, 28 Sep 2010 11:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51774 Clandestine removal duty demands require evidence that short raw material was converted into finished goods and cleared without payment of duty; a shortage alone cannot establish conversion, removal or evasion. Unaccounted finished goods recorded outside the statutory production register may be liable to confiscation, with redemption fine where the goods have been released under bond. Duty should not be recovered again on such goods where it has already been paid. Penalty may be moderated according to the circumstances even where confiscation is sustained. Case-Laws Central Excise Mon, 16 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51774