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2011 (7) TMI 905 - AT - Central ExciseConfiscation - Rule 25 of Central Excise Rules, 2002 - the case where ingredients of Section 11AC are present, that calls for action confiscation and penalty under Rule 25. Both confiscation of goods as well as levy of penalty is permissible when the deliberate act of the assessee results in extinct of the goods making that beyond reach of Excise Authorities - In the present case confiscation was ordered invoking Rule 25 of Central Excise Rules, 2002 which is subject to provision of Section 11AC of Central Excise Act, 1944 was without bringing out any ingredients of that section. In absence of foundation in the show cause notice as to the ingredients of confiscation, the order of confiscation made by authorities below is unsustainable - Appeal is dismissed
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