https://www.taxtmi.com/caselaws?id=108196 Duty payment evidenced by gate passes defeated confiscation for brass rods found in transit, as no contravention under the Central Excise Rules, 1944 was established. The brass rods found in the factory were treated on the accepted facts as replacement material, so no separate duty liability or confiscation arose on that basis. Applying judicial discipline, the Tribunal followed its earlier view on similar facts. The confiscation, duty demand and penalty were set aside, and the connected liability of the truck owner under Rule 209A also failed with the assessee's success. en-us Wed, 10 Apr 2002 00:00:00 +0530 Fri, 30 Mar 2012 14:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108196 Duty payment evidenced by gate passes defeated confiscation for brass rods found in transit, as no contravention under the Central Excise Rules, 1944 was established. The brass rods found in the factory were treated on the accepted facts as replacement material, so no separate duty liability or confiscation arose on that basis. Applying judicial discipline, the Tribunal followed its earlier view on similar facts. The confiscation, duty demand and penalty were set aside, and the connected liability of the truck owner under Rule 209A also failed with the assessee's success. Case-Laws Central Excise Wed, 10 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108196