https://www.taxtmi.com/caselaws?id=86052 The Appellate Tribunal CEGAT, New Delhi set aside the confiscation and penalty imposed on 137 pieces of Fly Wheel Magnetos by the Assistant Commissioner for suspected clandestine removal without duty payment. The Tribunal found that the Department failed to verify prescribed checks like Magnetisation and Testing on the seized goods before confiscation. As there was no specific RG 1 stage for the goods, the Department's decision was deemed insufficient to prove clandestine removal conclusively. The appeal was allowed, emphasizing the importance of verifying necessary tests before confiscating goods suspected of clandestine activities. en-us Thu, 14 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 18:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86052 The Appellate Tribunal CEGAT, New Delhi set aside the confiscation and penalty imposed on 137 pieces of Fly Wheel Magnetos by the Assistant Commissioner for suspected clandestine removal without duty payment. The Tribunal found that the Department failed to verify prescribed checks like Magnetisation and Testing on the seized goods before confiscation. As there was no specific RG 1 stage for the goods, the Department's decision was deemed insufficient to prove clandestine removal conclusively. The appeal was allowed, emphasizing the importance of verifying necessary tests before confiscating goods suspected of clandestine activities. Case-Laws Central Excise Thu, 14 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86052