https://www.taxtmi.com/caselaws?id=125022 Penalty under Rule 25 of the Central Excise Rules, 2002 is not attracted merely because excisable goods are classified under a disputed heading where the assessee has disclosed its classification to the department and paid duty accordingly. The rule applies only where the statutory ingredients are proved, including removal in contravention of the rules, failure to account for goods, manufacture without registration, or another contravention coupled with intent to evade duty. On the stated facts, no such ingredients were established, so confiscation and penalty were unwarranted. en-us Mon, 15 Dec 2008 00:00:00 +0530 Thu, 18 Oct 2012 11:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125022 Penalty under Rule 25 of the Central Excise Rules, 2002 is not attracted merely because excisable goods are classified under a disputed heading where the assessee has disclosed its classification to the department and paid duty accordingly. The rule applies only where the statutory ingredients are proved, including removal in contravention of the rules, failure to account for goods, manufacture without registration, or another contravention coupled with intent to evade duty. On the stated facts, no such ingredients were established, so confiscation and penalty were unwarranted. Case-Laws Central Excise Mon, 15 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125022