https://www.taxtmi.com/caselaws?id=122019 Confiscation under Rule 173Q was found unsustainable because the record did not show clearance of goods with intent to evade duty, and the appellate order rested on factual errors, including reference to penalties and redemption fine not imposed by the original authority. The Tribunal also noted that the assessee claimed small scale industry exemption and that the record did not show the SSI limit had been crossed. A penalty, if any, was treated as doubtful on the available facts and might at most have arisen under Rule 226 for record-keeping lapses. The appellate order was set aside and rectification was allowed, granting relief to the assessee. en-us Fri, 02 Dec 2005 00:00:00 +0530 Wed, 08 Aug 2012 10:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122019 Confiscation under Rule 173Q was found unsustainable because the record did not show clearance of goods with intent to evade duty, and the appellate order rested on factual errors, including reference to penalties and redemption fine not imposed by the original authority. The Tribunal also noted that the assessee claimed small scale industry exemption and that the record did not show the SSI limit had been crossed. A penalty, if any, was treated as doubtful on the available facts and might at most have arisen under Rule 226 for record-keeping lapses. The appellate order was set aside and rectification was allowed, granting relief to the assessee. Case-Laws Central Excise Fri, 02 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122019