https://www.taxtmi.com/caselaws?id=93063 Confiscation of seized copper wire bars and penalties on the firm and its partner were held unsustainable because the show cause notice was confined to non-accountal and absence of invoices. On the material before the Tribunal, the mere lack of immediate register entry or invoices did not justify confiscation under Rule 173Q or penal action. The appellate order was also faulted for sustaining confiscation and penalty without recorded reasons, and the stated grounds for seizure and confiscation did not support the result reached by the lower authorities. The confiscation and penalties were therefore set aside. en-us Thu, 18 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 10:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93063 Confiscation of seized copper wire bars and penalties on the firm and its partner were held unsustainable because the show cause notice was confined to non-accountal and absence of invoices. On the material before the Tribunal, the mere lack of immediate register entry or invoices did not justify confiscation under Rule 173Q or penal action. The appellate order was also faulted for sustaining confiscation and penalty without recorded reasons, and the stated grounds for seizure and confiscation did not support the result reached by the lower authorities. The confiscation and penalties were therefore set aside. Case-Laws Central Excise Thu, 18 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93063