https://www.taxtmi.com/caselaws?id=83580 Central Excise Rules distinguish personal liability from confiscation of improperly cleared goods. Duty under Rule 9(2) and penalties under Rule 173Q apply to the producer, manufacturer or warehouse licensee responsible for contraventions, not to a purchaser merely because yarn lacks supporting bills, vouchers or gate passes. Accordingly, duty demand and personal penalty cannot be imposed on a purchaser who is not the manufacturer. However, excisable goods removed without payment of duty remain liable to confiscation under Rule 173Q. Where unlawful clearance is established, absence of lawful acquisition documents supports confiscation, although redemption may be permitted. 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 Central Excise Rules distinguish personal liability from confiscation of improperly cleared goods. Duty under Rule 9(2) and penalties under Rule 173Q apply to the producer, manufacturer or warehouse licensee responsible for contraventions, not to a purchaser merely because yarn lacks supporting bills, vouchers or gate passes. Accordingly, duty demand and personal penalty cannot be imposed on a purchaser who is not the manufacturer. However, excisable goods removed without payment of duty remain liable to confiscation under Rule 173Q. Where unlawful clearance is established, absence of lawful acquisition documents supports confiscation, although redemption may be permitted. Case-Laws Central Excise Wed, 07 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83580