https://www.taxtmi.com/caselaws?id=119138 Under the central excise regime, duty was treated as discharged only when the required debit was made in the Modvat or current account, so removal of finished fabrics without such debit supported confiscation and penalty for duty evasion. By contrast, unprocessed fabrics received as inputs were not liable to confiscation merely because the processed goods were cleared unlawfully. The order was therefore sustained on the duty-evasion findings, but modified to exclude confiscation of raw materials and to reduce the redemption fine and the manufacturer's penalty, while the Director's penalty was maintained. en-us Fri, 07 Apr 2006 00:00:00 +0530 Mon, 09 Jul 2012 12:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119138 Under the central excise regime, duty was treated as discharged only when the required debit was made in the Modvat or current account, so removal of finished fabrics without such debit supported confiscation and penalty for duty evasion. By contrast, unprocessed fabrics received as inputs were not liable to confiscation merely because the processed goods were cleared unlawfully. The order was therefore sustained on the duty-evasion findings, but modified to exclude confiscation of raw materials and to reduce the redemption fine and the manufacturer's penalty, while the Director's penalty was maintained. Case-Laws Central Excise Fri, 07 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119138