https://www.taxtmi.com/caselaws?id=111201 Duty-paid transformers found in the premises of a unit that did not manufacture transformers could not be confiscated absent a specific contravention under the Central Excise Rules. The record showed that the goods were manufactured by one appellant and merely located in the premises of another appellant engaged in paper coated wire manufacture. The notice and orders did not establish any breach justifying confiscation or penalty, and the re-entry restriction on duty-paid goods was construed as applying to goods manufactured by the assessee or similar goods, not to unrelated goods received from another manufacturer. The confiscation and penalties were therefore set aside. en-us Tue, 09 Mar 2004 00:00:00 +0530 Fri, 20 Apr 2012 18:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111201 Duty-paid transformers found in the premises of a unit that did not manufacture transformers could not be confiscated absent a specific contravention under the Central Excise Rules. The record showed that the goods were manufactured by one appellant and merely located in the premises of another appellant engaged in paper coated wire manufacture. The notice and orders did not establish any breach justifying confiscation or penalty, and the re-entry restriction on duty-paid goods was construed as applying to goods manufactured by the assessee or similar goods, not to unrelated goods received from another manufacturer. The confiscation and penalties were therefore set aside. Case-Laws Central Excise Tue, 09 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111201