https://www.taxtmi.com/caselaws?id=84512 Confiscation of chassis under Rule 173Q was unsustainable because duty had been paid, gate passes had been issued before the relevant cut-off, and no mala fide intention to evade duty was found; the confiscation was therefore set aside. By contrast, where the goods were actually removed from the factory after 5 P.M. on the budget date, the special budget-day rule applied and duty was payable at the enhanced rate introduced in the budget. The demand at the enhanced rate was accordingly confirmed. The result was partial relief to the assessee, with confiscation annulled but the duty demand sustained. en-us Fri, 28 Jul 1995 00:00:00 +0530 Fri, 22 Jul 2011 13:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84512 Confiscation of chassis under Rule 173Q was unsustainable because duty had been paid, gate passes had been issued before the relevant cut-off, and no mala fide intention to evade duty was found; the confiscation was therefore set aside. By contrast, where the goods were actually removed from the factory after 5 P.M. on the budget date, the special budget-day rule applied and duty was payable at the enhanced rate introduced in the budget. The demand at the enhanced rate was accordingly confirmed. The result was partial relief to the assessee, with confiscation annulled but the duty demand sustained. Case-Laws Central Excise Fri, 28 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84512