https://www.taxtmi.com/caselaws?id=121734 Confiscation of seized fabrics is discussed with emphasis on the need for evidence linking the goods to the alleged excess return from job work; where that foundation is not properly established, the confiscation case and any redemption fine are vulnerable. The note also addresses valuation, stating that a claim for exclusion from assessable value under section 4(4)(d)(ii) requires examination before quantification of duty. Where such a plea was not raised or considered below, limited remand for fresh duty computation may be appropriate, while a separately sustainable penalty under the Central Excise Rules can remain in place. 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 is discussed with emphasis on the need for evidence linking the goods to the alleged excess return from job work; where that foundation is not properly established, the confiscation case and any redemption fine are vulnerable. The note also addresses valuation, stating that a claim for exclusion from assessable value under section 4(4)(d)(ii) requires examination before quantification of duty. Where such a plea was not raised or considered below, limited remand for fresh duty computation may be appropriate, while a separately sustainable penalty under the Central Excise Rules can remain in place. Case-Laws Central Excise Thu, 17 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121734