https://www.taxtmi.com/caselaws?id=121734 Confiscation of seized fabrics requires adequate evidence supporting the alleged excess return from job work; where the job worker and transaction nature were not examined, confiscability and redemption fine could not be sustained. Rule 210 of the Central Excise Rules, 1944 is a penalty provision and does not authorise a fine in lieu of confiscation. A valuation-exclusion claim not examined by lower authorities requires limited reconsideration and duty requantification after hearing the assessee. Penalty for established shortage and non-maintenance consequences remains sustainable independently of the valuation recomputation. en-us Thu, 17 May 2007 00:00:00 +0530 Wed, 01 Aug 2012 18:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121734 Confiscation of seized fabrics requires adequate evidence supporting the alleged excess return from job work; where the job worker and transaction nature were not examined, confiscability and redemption fine could not be sustained. Rule 210 of the Central Excise Rules, 1944 is a penalty provision and does not authorise a fine in lieu of confiscation. A valuation-exclusion claim not examined by lower authorities requires limited reconsideration and duty requantification after hearing the assessee. Penalty for established shortage and non-maintenance consequences remains sustainable independently of the valuation recomputation. Case-Laws Central Excise Thu, 17 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121734