https://www.taxtmi.com/caselaws?id=73725 Exempt scooter bodies stored after expiry of permission were not liable to confiscation or penalty under the Central Excise Rules because the authority identified no specific contravention attracting Rule 173Q or Rule 210. The goods were covered by exemption notifications and therefore were not required to be treated as excisable goods for accounting purposes under Rule 173Q(1)(b). The record also showed no mala fide intent or design to evade duty. In these circumstances, confiscation and penalty could not be sustained merely on the basis of expired storage permission. en-us Fri, 29 Jan 1988 00:00:00 +0530 Fri, 03 Jun 2011 11:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73725 Exempt scooter bodies stored after expiry of permission were not liable to confiscation or penalty under the Central Excise Rules because the authority identified no specific contravention attracting Rule 173Q or Rule 210. The goods were covered by exemption notifications and therefore were not required to be treated as excisable goods for accounting purposes under Rule 173Q(1)(b). The record also showed no mala fide intent or design to evade duty. In these circumstances, confiscation and penalty could not be sustained merely on the basis of expired storage permission. Case-Laws Central Excise Fri, 29 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73725