https://www.taxtmi.com/caselaws?id=107711 Semi-finished plywood that still required side trimming, sanding and hand finishing was treated as not yet finished excisable goods, so the seized excess stock was not liable to confiscation. The alleged clandestine removal also failed on the evidence, as 41 pieces were covered by the excise gate pass and 4 pieces were issued as samples. As a result, the duty demand was set aside and the consequential penalty was also unsustainable. en-us Thu, 01 May 2003 00:00:00 +0530 Mon, 26 Mar 2012 11:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107711 Semi-finished plywood that still required side trimming, sanding and hand finishing was treated as not yet finished excisable goods, so the seized excess stock was not liable to confiscation. The alleged clandestine removal also failed on the evidence, as 41 pieces were covered by the excise gate pass and 4 pieces were issued as samples. As a result, the duty demand was set aside and the consequential penalty was also unsustainable. Case-Laws Central Excise Thu, 01 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107711