https://www.taxtmi.com/caselaws?id=114285 Excisable goods found in a party's premises may be confiscated under Rule 173Q where no documents explain their lawful acquisition and the show cause notice has proposed confiscation; on those facts, confiscation was upheld. On the duty-demand issue, the Tribunal noted that the appellants were not shown to be the manufacturers and that the duty had been voluntarily paid, but the objection that no separate confiscation notice had been served was rejected because the show cause notice itself covered confiscation. The appeal failed, and the order sustaining confiscation of the seized goods was maintained. en-us Fri, 05 Mar 2004 00:00:00 +0530 Mon, 14 May 2012 14:15:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114285 Excisable goods found in a party's premises may be confiscated under Rule 173Q where no documents explain their lawful acquisition and the show cause notice has proposed confiscation; on those facts, confiscation was upheld. On the duty-demand issue, the Tribunal noted that the appellants were not shown to be the manufacturers and that the duty had been voluntarily paid, but the objection that no separate confiscation notice had been served was rejected because the show cause notice itself covered confiscation. The appeal failed, and the order sustaining confiscation of the seized goods was maintained. Case-Laws Central Excise Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114285