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2013 (9) TMI 540 - AT - Central ExciseRule 25 of the Central Excise Rules, 2002 regarding confiscation of raw material/semi-finished goods - Held that:- There is no provision for confiscation of raw materials or semi-finished goods and Rule 173Q/Rule 25 provides for confiscation of finished goods only, the decision of relying upon the Tribunal in the case of Annapurna Impex Pvt. Ltd. [2009 (8) TMI 200 - PUNJAB & HARYANA HIGH COURT] - Rule 25, under which the semi-finished processed goods has been confiscated is applicable only to finished excisable goods – Decided in favor of appellant.
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