https://www.taxtmi.com/caselaws?id=124079 Rule 25 of the Central Excise Rules, 2002 was treated as applying to goods manufactured by the assessee, not to raw materials or inputs procured from the market against cash, and precedent was relied on to confine confiscation provisions to finished excisable goods. The reasoning also noted that the earlier Rule 173Q did not justify extending confiscation to such inputs under Rule 25. On that basis, the confiscation of the raw material and the redemption fine were upheld, and the Revenue's challenge failed. en-us Mon, 12 Nov 2007 00:00:00 +0530 Wed, 20 Sep 2017 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124079 Rule 25 of the Central Excise Rules, 2002 was treated as applying to goods manufactured by the assessee, not to raw materials or inputs procured from the market against cash, and precedent was relied on to confine confiscation provisions to finished excisable goods. The reasoning also noted that the earlier Rule 173Q did not justify extending confiscation to such inputs under Rule 25. On that basis, the confiscation of the raw material and the redemption fine were upheld, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124079