https://www.taxtmi.com/caselaws?id=113386 Penalty under Rule 25 of the Central Excise Rules, 2002 and redemption fine require satisfaction of the statutory preconditions for confiscation and penal liability. Where no duty demand was raised, the seized goods were found in the factory, were not shown to be unaccounted, and there was no evidence of illicit clearance without duty, the basis for confiscation fails. In such circumstances, redemption fine and penalty cannot be sustained. The note also records that duty had been paid on cleared goods and that penalty under section 11AC had already been set aside. en-us Wed, 03 Mar 2004 00:00:00 +0530 Sat, 05 May 2012 11:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113386 Penalty under Rule 25 of the Central Excise Rules, 2002 and redemption fine require satisfaction of the statutory preconditions for confiscation and penal liability. Where no duty demand was raised, the seized goods were found in the factory, were not shown to be unaccounted, and there was no evidence of illicit clearance without duty, the basis for confiscation fails. In such circumstances, redemption fine and penalty cannot be sustained. The note also records that duty had been paid on cleared goods and that penalty under section 11AC had already been set aside. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113386