https://www.taxtmi.com/caselaws?id=83580 Duty under Rule 9(2) and personal penalty under Rule 173Q could not be imposed on a purchaser who was not the manufacturer of the seized yarn, because those provisions fasten liability on the producer, manufacturer, or warehouse licensee for the relevant contraventions. The confiscatory consequence was different: once excisable goods were shown to have been removed without payment of duty, the goods themselves remained liable to confiscation under Rule 173Q, and the lack of supporting documents reinforced that result. The note therefore distinguishes personal liability from confiscation of the goods, with the latter continuing to apply despite the purchaser's non-manufacturer status. en-us Wed, 07 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 12:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83580 Duty under Rule 9(2) and personal penalty under Rule 173Q could not be imposed on a purchaser who was not the manufacturer of the seized yarn, because those provisions fasten liability on the producer, manufacturer, or warehouse licensee for the relevant contraventions. The confiscatory consequence was different: once excisable goods were shown to have been removed without payment of duty, the goods themselves remained liable to confiscation under Rule 173Q, and the lack of supporting documents reinforced that result. The note therefore distinguishes personal liability from confiscation of the goods, with the latter continuing to apply despite the purchaser's non-manufacturer status. Case-Laws Central Excise Wed, 07 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83580