https://www.taxtmi.com/caselaws?id=98280 Confiscation of Indian currency and seized goods could not be sustained where the proceedings against the appellants had already been dropped and the department produced no evidence linking the currency to sale proceeds of unauthorised removal of excisable goods. The burden remained on the department to prove the alleged nexus, and absent such proof the redemption fine was also unsustainable. The confiscation and fine were therefore set aside in favour of the appellants. en-us Wed, 24 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 18:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98280 Confiscation of Indian currency and seized goods could not be sustained where the proceedings against the appellants had already been dropped and the department produced no evidence linking the currency to sale proceeds of unauthorised removal of excisable goods. The burden remained on the department to prove the alleged nexus, and absent such proof the redemption fine was also unsustainable. The confiscation and fine were therefore set aside in favour of the appellants. Case-Laws Central Excise Wed, 24 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98280