https://www.taxtmi.com/caselaws?id=54764 Confiscation and penalty under Rule 173Q of the Central Excise Rules, 1944 require more than excess stock or an accounting discrepancy. Penal provisions are strictly construed, and liability requires material indicating attempted clandestine removal or intent to evade duty. Stock differences accumulated over time, estimated verification without proper weighment, prolonged factory closure, and absence of evidence of intended illicit removal indicate non-maintenance of accounts rather than a confiscable excise violation. Mere excess stock or non-accountal therefore does not independently justify confiscation or penalty. en-us Mon, 24 Oct 2005 00:00:00 +0530 Thu, 28 Mar 2024 20:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54764 Confiscation and penalty under Rule 173Q of the Central Excise Rules, 1944 require more than excess stock or an accounting discrepancy. Penal provisions are strictly construed, and liability requires material indicating attempted clandestine removal or intent to evade duty. Stock differences accumulated over time, estimated verification without proper weighment, prolonged factory closure, and absence of evidence of intended illicit removal indicate non-maintenance of accounts rather than a confiscable excise violation. Mere excess stock or non-accountal therefore does not independently justify confiscation or penalty. Case-Laws Central Excise Mon, 24 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54764