https://www.taxtmi.com/caselaws?id=106435 Confiscation of excisable goods under Rule 173Q requires a prior contravention of the Central Excise Rules or removal, non-accountal, or dealing with goods with intent to evade duty. Where the foundational allegations of clandestine removal and duty evasion against the manufacturer were withdrawn by corrigendum, the goods could no longer be treated as liable to confiscation on those facts. Penalty under Rule 209A also depends on the goods being liable to confiscation and the person dealing with them knowing or having reason to believe that position. As that precondition was absent, both the confiscation order and the personal penalty were unsustainable and were set aside. en-us Mon, 08 Jul 2002 00:00:00 +0530 Wed, 14 Mar 2012 11:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106435 Confiscation of excisable goods under Rule 173Q requires a prior contravention of the Central Excise Rules or removal, non-accountal, or dealing with goods with intent to evade duty. Where the foundational allegations of clandestine removal and duty evasion against the manufacturer were withdrawn by corrigendum, the goods could no longer be treated as liable to confiscation on those facts. Penalty under Rule 209A also depends on the goods being liable to confiscation and the person dealing with them knowing or having reason to believe that position. As that precondition was absent, both the confiscation order and the personal penalty were unsustainable and were set aside. Case-Laws Central Excise Mon, 08 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106435