https://www.taxtmi.com/caselaws?id=85783 Fully exempt goods are treated as non-excisable goods, and penalty under Rule 173Q can apply only to excisable goods. On that basis, confiscation cannot be sustained against goods that are fully exempt from duty, and any related penalty is also unsustainable. The impugned order was therefore set aside, with consequential relief granted according to law. en-us Thu, 12 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 11:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85783 Fully exempt goods are treated as non-excisable goods, and penalty under Rule 173Q can apply only to excisable goods. On that basis, confiscation cannot be sustained against goods that are fully exempt from duty, and any related penalty is also unsustainable. The impugned order was therefore set aside, with consequential relief granted according to law. Case-Laws Central Excise Thu, 12 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85783