Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1553 - AT - Central ExciseExcess of raw material and finished goods - confiscation of excess goods - Held that: - out of total quantity of 13680 kg of finished goods it was alleged that 84 kg is found in excess. But how these goods were weighed and worksheet has not been provided to the appellant. In that circumstance, being a negligible quantity of excess found goods cannot be held liable for confiscation. Revenue sought to confiscate the raw material found excess in the factory premises of the appellant. As per Rule 25 of Central Excise Rules, 2002, the excisable goods are liable for confiscation. Excisable goods are the goods which are manufactured by the appellant. Admittedly, the raw material has not been manufactured by the appellant - confiscation not permitted. Appeal allowed - decided in favor of appellant.
|