https://www.taxtmi.com/caselaws?id=75255 Confiscation of raw material and goods in work in progress was held unsustainable where no specific provision authorised such confiscation and no evidence supported clandestine removal. The Tribunal noted that the adjudicating authority lacked power to confiscate these items, that there was no corroborating evidence of evasion, and that no Cenvat credit had been availed on the raw material. It further found that the goods could not be treated as excisable goods under Rule 2(d) of the Central Excise Rules, 1944. The appeal under Section 35G of the Central Excise Act, 1944 was dismissed. en-us Tue, 18 Aug 2009 00:00:00 +0530 Fri, 02 Apr 2010 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75255 Confiscation of raw material and goods in work in progress was held unsustainable where no specific provision authorised such confiscation and no evidence supported clandestine removal. The Tribunal noted that the adjudicating authority lacked power to confiscate these items, that there was no corroborating evidence of evasion, and that no Cenvat credit had been availed on the raw material. It further found that the goods could not be treated as excisable goods under Rule 2(d) of the Central Excise Rules, 1944. The appeal under Section 35G of the Central Excise Act, 1944 was dismissed. Case-Laws Central Excise Tue, 18 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75255