https://www.taxtmi.com/caselaws?id=84116 Confiscation under the Central Excise Rules depends on evidence that the goods were liable to statutory seizure and that the alleged contravention is legally established. Packed PVC compound was treated as finished and marketable goods, supporting confiscation, but the broader adverse order was not fully sustained. For polypropylene, confiscation could not stand without evidence of clandestine removal or intent to evade duty, especially where the records showed credit had been taken. Failure to maintain accounts was nevertheless accepted as a proven lapse, justifying only a reduced penalty rather than enhanced penal consequences. en-us Mon, 27 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 17:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84116 Confiscation under the Central Excise Rules depends on evidence that the goods were liable to statutory seizure and that the alleged contravention is legally established. Packed PVC compound was treated as finished and marketable goods, supporting confiscation, but the broader adverse order was not fully sustained. For polypropylene, confiscation could not stand without evidence of clandestine removal or intent to evade duty, especially where the records showed credit had been taken. Failure to maintain accounts was nevertheless accepted as a proven lapse, justifying only a reduced penalty rather than enhanced penal consequences. Case-Laws Central Excise Mon, 27 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84116