TMI Blog2007 (11) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 12-11-2007 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri K.J. Sanchis, JDR, for the Appellant. Adjournment Request, by the Respondent. [Order]. The issue involved in the present appeal of the Revenue is confiscability of the raw material procured by the appellant from market against cash. The appellate authority has held that the provisions of Rule 25 of Central Excise Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law in relation to finished goods. It is not applicable to inputs as held by the Tribunal, in the case of Ajmer Food Industries. In the instant case, the confiscation is ordered under Rule 25 of C. Ex. Rules, 2002 which is not even para materia to erstwhile Rule 173Q. The clause (bb) of erstwhile Rule 173Q (1) is not imported in the Rule 25 of C. Ex. Rules, 2002 and therefore there cannot be c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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