https://www.taxtmi.com/caselaws?id=121854 Where the assessee's clearances remained within the exemption limit and no duty was payable on the seized goods, confiscation of those goods and the consequential redemption fine were not justified and were set aside. However, removal of goods without a bill or invoice amounted to a violation of the Central Excise Rules, and that contravention sustained the penalty despite the absence of duty liability on the seized goods. The appeal therefore succeeded only in part, with confiscation and redemption fine deleted but the penalty maintained. en-us Wed, 04 Apr 2007 00:00:00 +0530 Mon, 06 Aug 2012 17:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121854 Where the assessee's clearances remained within the exemption limit and no duty was payable on the seized goods, confiscation of those goods and the consequential redemption fine were not justified and were set aside. However, removal of goods without a bill or invoice amounted to a violation of the Central Excise Rules, and that contravention sustained the penalty despite the absence of duty liability on the seized goods. The appeal therefore succeeded only in part, with confiscation and redemption fine deleted but the penalty maintained. Case-Laws Central Excise Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121854