https://www.taxtmi.com/caselaws?id=96399 Goods found in a 100 per cent export oriented unit's factory could not be confiscated merely because they were not entered in the statutory records, where the classification dispute had already been settled in favour of Chapter Heading 0404 and nil duty, and the revenue had accepted that position. In the absence of any finding that the goods were actually cleared into the Domestic Tariff Area, the Commissioner (Appeals) was to set aside confiscation. Reliance on Section 3 of the Central Excise Act and Notification No. 13/98-C.E. did not alter the result on the facts found. en-us Wed, 30 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 14:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96399 Goods found in a 100 per cent export oriented unit's factory could not be confiscated merely because they were not entered in the statutory records, where the classification dispute had already been settled in favour of Chapter Heading 0404 and nil duty, and the revenue had accepted that position. In the absence of any finding that the goods were actually cleared into the Domestic Tariff Area, the Commissioner (Appeals) was to set aside confiscation. Reliance on Section 3 of the Central Excise Act and Notification No. 13/98-C.E. did not alter the result on the facts found. Case-Laws Central Excise Wed, 30 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96399