https://www.taxtmi.com/caselaws?id=120777 Goods purchased from the open market and found in a 100% EOU factory were not liable to confiscation under Rule 25 of the Central Excise Rules, 2002 where the show cause notice did not specify the exact contravened clause and the alleged accounting obligation was not shown to apply to such goods. Rule 25 operates only where the relevant contravention is clearly alleged and established; vague notice language was insufficient. As the goods themselves were not liable to confiscation, the penalty could not survive. The confiscation and penalties were therefore not sustainable, and the Revenue appeals were dismissed. en-us Wed, 17 Jan 2007 00:00:00 +0530 Tue, 24 Jul 2012 12:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120777 Goods purchased from the open market and found in a 100% EOU factory were not liable to confiscation under Rule 25 of the Central Excise Rules, 2002 where the show cause notice did not specify the exact contravened clause and the alleged accounting obligation was not shown to apply to such goods. Rule 25 operates only where the relevant contravention is clearly alleged and established; vague notice language was insufficient. As the goods themselves were not liable to confiscation, the penalty could not survive. The confiscation and penalties were therefore not sustainable, and the Revenue appeals were dismissed. Case-Laws Central Excise Wed, 17 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120777