https://www.taxtmi.com/caselaws?id=118980 The Tribunal ruled in favor of the appellant, a Small Scale Unit, in a case involving the confiscation of goods and imposition of penalties by Central Excise Officers. The appellant successfully argued that duty was not applicable to their own manufactured goods due to their Small Scale Unit status and exemption limit. The Tribunal agreed, holding that duty on branded goods should be paid at clearance and that no offense was committed to warrant confiscation or penalty. The impugned order was set aside, with a directive to pay duty on branded goods at clearance. en-us Tue, 20 Dec 2005 00:00:00 +0530 Sat, 07 Jul 2012 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118980 The Tribunal ruled in favor of the appellant, a Small Scale Unit, in a case involving the confiscation of goods and imposition of penalties by Central Excise Officers. The appellant successfully argued that duty was not applicable to their own manufactured goods due to their Small Scale Unit status and exemption limit. The Tribunal agreed, holding that duty on branded goods should be paid at clearance and that no offense was committed to warrant confiscation or penalty. The impugned order was set aside, with a directive to pay duty on branded goods at clearance. Case-Laws Central Excise Tue, 20 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118980