https://www.taxtmi.com/caselaws?id=76807 Confiscation of excess finished stock under Rule 25(d) of the Central Excise Rules, 2002 is not justified on mere non-accountal under Rule 10. The provision requires evidence that the contravention was committed with intent to evade duty, or other material showing clandestine removal. Where the record contains no such evidence and only excess stock or absence of entry in records is shown, confiscation cannot be sustained. On that basis, the appellate relief in favour of the assessee was upheld. en-us Tue, 04 Aug 2009 00:00:00 +0530 Tue, 20 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76807 Confiscation of excess finished stock under Rule 25(d) of the Central Excise Rules, 2002 is not justified on mere non-accountal under Rule 10. The provision requires evidence that the contravention was committed with intent to evade duty, or other material showing clandestine removal. Where the record contains no such evidence and only excess stock or absence of entry in records is shown, confiscation cannot be sustained. On that basis, the appellate relief in favour of the assessee was upheld. Case-Laws Central Excise Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76807