https://www.taxtmi.com/caselaws?id=118033 Excisable goods received without a proper invoice were held liable to confiscation because Rule 25(1) covers removal without payment of duty by the specified persons, and the seized goods could therefore be redeemed on payment of fine. The buyer-trader was also held liable to penalty under Rule 26 because an experienced trader who receives goods without invoice and knows, or has reason to believe, that they are liable to confiscation falls within the penal provision. The impugned order was found consistent with law, and the appeal failed in full. en-us Fri, 21 Apr 2006 00:00:00 +0530 Wed, 27 Jun 2012 18:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118033 Excisable goods received without a proper invoice were held liable to confiscation because Rule 25(1) covers removal without payment of duty by the specified persons, and the seized goods could therefore be redeemed on payment of fine. The buyer-trader was also held liable to penalty under Rule 26 because an experienced trader who receives goods without invoice and knows, or has reason to believe, that they are liable to confiscation falls within the penal provision. The impugned order was found consistent with law, and the appeal failed in full. Case-Laws Central Excise Fri, 21 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118033