SHALIMAR RUBBER INDS. vs COLLECTOR OF CENT. EXCISE,COCHIN

The appellants were charged by the Collector of Central Excise for manufacturing rubber products without maintaining proper accounts and evading duty payments under the Central Excise Tariff Act. The Collector found the appellants had cleared 1,61,122 kgs of tread rubber without payment and failed to maintain stock registers. Consequently, the authority imposed significant financial penalties and ordered the confiscation of seized rubber and manufacturing infrastructure, providing an option for redemption via fines.