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2017 (3) TMI 62 - AT - Central ExciseFailure to make an entry in RG-1 (DSA) register - manufacturing of Gutkha - confiscation of goods manufactured in the factory and not cleared from the factory - Confiscation of raw material - Penalty - Held that: - The duty is to be paid only when the goods are cleared from the factory and only such goods are liable for confiscation which are removed without payment of duty. Therefore, the seizure and confiscation of goods manufactured in the factory and not cleared is not sustainable in law - related penalties are also not sustainable in law - Further there is no provision in Central Excise Act for seizure of raw materials and confiscation of raw materials - appeal allowed - decided in favor of appellant.
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