https://www.taxtmi.com/caselaws?id=54532 Unaccounted goods found in factory premises may be confiscated without proof of mens rea, and redemption fine and penalty may still be imposed, though the quantum can be moderated on facts. Where duty on short-found parts and accessories was paid before the show-cause notice, penalty is not warranted. Delayed debit of duty on goods removed before the next working day can attract penalty under Rule 226 of the Central Excise Rules, 1944. A duty demand for alleged shortage of H.R. coils cannot be sustained when the shortage is based only on eye estimation and not proper weighment. en-us Mon, 02 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 16:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54532 Unaccounted goods found in factory premises may be confiscated without proof of mens rea, and redemption fine and penalty may still be imposed, though the quantum can be moderated on facts. Where duty on short-found parts and accessories was paid before the show-cause notice, penalty is not warranted. Delayed debit of duty on goods removed before the next working day can attract penalty under Rule 226 of the Central Excise Rules, 1944. A duty demand for alleged shortage of H.R. coils cannot be sustained when the shortage is based only on eye estimation and not proper weighment. Case-Laws Central Excise Mon, 02 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54532