https://www.taxtmi.com/caselaws?id=110482 Confiscation and redemption fine were held unsustainable where the show cause notice was issued after expiry of the statutory period for retention of seized goods, because confiscation depends on a valid seizure. Duty demand and penalty on 277 Ceramic Fibre Rolls were upheld on the basis of statutory records and the assessee's failure to prove captive consumption, supporting an inference of clandestine removal. Modvat credit on packing material used for exempt intermediate goods was denied because credit was available only for packing of dutiable finished goods; the related duty demand was sustained, but the penalties on that count and under Rule 173Q were set aside. en-us Wed, 04 Feb 2004 00:00:00 +0530 Tue, 17 Apr 2012 10:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110482 Confiscation and redemption fine were held unsustainable where the show cause notice was issued after expiry of the statutory period for retention of seized goods, because confiscation depends on a valid seizure. Duty demand and penalty on 277 Ceramic Fibre Rolls were upheld on the basis of statutory records and the assessee's failure to prove captive consumption, supporting an inference of clandestine removal. Modvat credit on packing material used for exempt intermediate goods was denied because credit was available only for packing of dutiable finished goods; the related duty demand was sustained, but the penalties on that count and under Rule 173Q were set aside. Case-Laws Central Excise Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110482