https://www.taxtmi.com/caselaws?id=113866 Confiscation of processed fabrics could not be sustained where the Department had no verification or investigation from the processing houses to establish that the goods were non-duty-paid. The fabrics were seized from a trader on suspicion that they had been cleared without payment of duty, but the duty demand and penalty had already been set aside on appeal. In the absence of material from the source of clearance, confiscation could not rest on conjecture or suspicion, and the order of confiscation with redemption fine was set aside in favour of the assessee. en-us Thu, 29 Apr 2004 00:00:00 +0530 Tue, 08 May 2012 18:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113866 Confiscation of processed fabrics could not be sustained where the Department had no verification or investigation from the processing houses to establish that the goods were non-duty-paid. The fabrics were seized from a trader on suspicion that they had been cleared without payment of duty, but the duty demand and penalty had already been set aside on appeal. In the absence of material from the source of clearance, confiscation could not rest on conjecture or suspicion, and the order of confiscation with redemption fine was set aside in favour of the assessee. Case-Laws Central Excise Thu, 29 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113866