https://www.taxtmi.com/caselaws?id=97230 Confiscation and penalty under the Central Excise Rules were unsustainable because non-compliance with Rule 173B was not proved on the record. The relevant declaration could be filed within 30 days from the date of change, and there was no documentary evidence that the branded goods were manufactured beyond the permissible period before detection. The date of detection was treated as the relevant reference point, so the alleged breach failed. Rule 226 was also found inapplicable to the facts, leaving no basis for confiscation or penalty. en-us Mon, 20 Aug 2001 00:00:00 +0530 Mon, 16 Jan 2012 10:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97230 Confiscation and penalty under the Central Excise Rules were unsustainable because non-compliance with Rule 173B was not proved on the record. The relevant declaration could be filed within 30 days from the date of change, and there was no documentary evidence that the branded goods were manufactured beyond the permissible period before detection. The date of detection was treated as the relevant reference point, so the alleged breach failed. Rule 226 was also found inapplicable to the facts, leaving no basis for confiscation or penalty. Case-Laws Central Excise Mon, 20 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97230