https://www.taxtmi.com/caselaws?id=83381 Manufacture of excisable goods after crossing the exemption limit without obtaining a licence or following excise accounting formalities constituted contravention of the Central Excise Rules and Section 6. On those facts, the goods remained liable to confiscation under Rule 173Q and the manufacturer remained liable to penalty under Rules 9(2), 226 and 173Q. Dropping the duty demand did not remove the separate liability to confiscation or penal action. The monetary liabilities were only reduced on appeal, but the underlying finding of confiscability and penalty was maintained. en-us Wed, 13 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 11:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83381 Manufacture of excisable goods after crossing the exemption limit without obtaining a licence or following excise accounting formalities constituted contravention of the Central Excise Rules and Section 6. On those facts, the goods remained liable to confiscation under Rule 173Q and the manufacturer remained liable to penalty under Rules 9(2), 226 and 173Q. Dropping the duty demand did not remove the separate liability to confiscation or penal action. The monetary liabilities were only reduced on appeal, but the underlying finding of confiscability and penalty was maintained. Case-Laws Central Excise Wed, 13 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83381