https://www.taxtmi.com/caselaws?id=122080 Confiscation of raw material under Rule 173Q of the Central Excise Rules, 1944 cannot rest on mere non-entry in records or suspicion of clandestine removal; supporting material showing unlawful intent or an actual attempt at removal is required. The raw material was procured for manufacturing purposes, no Modvat credit had been taken, and no clandestine clearance was proved. On those facts, the confiscation and consequential redemption fine were held unsustainable and were set aside. en-us Thu, 24 Aug 2006 00:00:00 +0530 Wed, 08 Aug 2012 14:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122080 Confiscation of raw material under Rule 173Q of the Central Excise Rules, 1944 cannot rest on mere non-entry in records or suspicion of clandestine removal; supporting material showing unlawful intent or an actual attempt at removal is required. The raw material was procured for manufacturing purposes, no Modvat credit had been taken, and no clandestine clearance was proved. On those facts, the confiscation and consequential redemption fine were held unsustainable and were set aside. Case-Laws Central Excise Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122080