https://www.taxtmi.com/caselaws?id=52846 Where the actual date of removal of short-found excisable goods is not proved, the rate of duty is determined under the rule applicable when the removal date is unavailable, so the duty rate follows the date of payment. Goods found in a trolla without duty-paying documents may be confiscated, but the redemption fine can be reduced if excessive on the facts. A substantial shortage of finished goods in the factory can support penalty on the assessee where liability is not rebutted, though the amount may be scaled down. Confiscation of the trolla and penalty on its owner cannot be sustained absent material showing knowledge that the goods were liable to confiscation. en-us Mon, 08 Mar 2004 00:00:00 +0530 Fri, 08 Oct 2010 10:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52846 Where the actual date of removal of short-found excisable goods is not proved, the rate of duty is determined under the rule applicable when the removal date is unavailable, so the duty rate follows the date of payment. Goods found in a trolla without duty-paying documents may be confiscated, but the redemption fine can be reduced if excessive on the facts. A substantial shortage of finished goods in the factory can support penalty on the assessee where liability is not rebutted, though the amount may be scaled down. Confiscation of the trolla and penalty on its owner cannot be sustained absent material showing knowledge that the goods were liable to confiscation. Case-Laws Central Excise Mon, 08 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52846