https://www.taxtmi.com/caselaws?id=107376 The appellate tribunal overturned the Commissioner (Appeals)'s decision to set aside the confiscation of 363.5 kgs. of aromatic chemicals for alleged non-payment of duty. The tribunal found that the goods were physically removed by the assessee, seized by officers, and temporarily kept with the assessee, leading to the demand for duty being unsustainable. The tribunal upheld the confiscation due to shortages of finished goods and excess of other goods, indicating an intent to evade duty payment. The appeal was allowed, with the redemption fine reduced from Rs. 50,000 to Rs. 20,000 based on the findings of the case. en-us Wed, 12 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 10:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107376 The appellate tribunal overturned the Commissioner (Appeals)'s decision to set aside the confiscation of 363.5 kgs. of aromatic chemicals for alleged non-payment of duty. The tribunal found that the goods were physically removed by the assessee, seized by officers, and temporarily kept with the assessee, leading to the demand for duty being unsustainable. The tribunal upheld the confiscation due to shortages of finished goods and excess of other goods, indicating an intent to evade duty payment. The appeal was allowed, with the redemption fine reduced from Rs. 50,000 to Rs. 20,000 based on the findings of the case. Case-Laws Central Excise Wed, 12 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107376