https://www.taxtmi.com/caselaws?id=113386 Penalty under Rule 25 of the Central Excise Rules and redemption fine require established grounds for confiscation and penal liability. Where no duty demand is raised, seized goods remain accounted for in factory records, and there is no evidence of clearance without payment of duty, the statutory preconditions are not met. Payment of duty on cleared goods after seeking departmental clarification further supports the absence of illicit removal. Penalty and redemption fine are therefore not sustainable, and consequential relief follows. 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 and redemption fine require established grounds for confiscation and penal liability. Where no duty demand is raised, seized goods remain accounted for in factory records, and there is no evidence of clearance without payment of duty, the statutory preconditions are not met. Payment of duty on cleared goods after seeking departmental clarification further supports the absence of illicit removal. Penalty and redemption fine are therefore not sustainable, and consequential relief follows. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113386