https://www.taxtmi.com/caselaws?id=52646 Non-accountal of excess finished goods and unaccounted inputs found in factory stock verification attracted confiscation and redemption fine under Rule 173Q, as settled law treats such non-accountal as sufficient and does not require proof of mens rea. The appellate authority's interference with confiscation and redemption fine, and its conversion of the penalty from Rule 173Q to Rule 226 of the Central Excise Rules, 1944, was held unsustainable on the facts admitted by the partner. The adjudicating authority's order was restored and the Revenue's appeal succeeded. en-us Tue, 13 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 10:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52646 Non-accountal of excess finished goods and unaccounted inputs found in factory stock verification attracted confiscation and redemption fine under Rule 173Q, as settled law treats such non-accountal as sufficient and does not require proof of mens rea. The appellate authority's interference with confiscation and redemption fine, and its conversion of the penalty from Rule 173Q to Rule 226 of the Central Excise Rules, 1944, was held unsustainable on the facts admitted by the partner. The adjudicating authority's order was restored and the Revenue's appeal succeeded. Case-Laws Central Excise Tue, 13 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52646