https://www.taxtmi.com/caselaws?id=125367 Raw material stored in an adjacent unit within the same compound was held not liable to confiscation where it had been received under bills of entry, there was no duty demand, and no mala fide intention was found; the confiscation and redemption fine were set aside. Storage outside the licensed premises was treated as a technical and procedural breach, not a contravention with intent to evade duty, so penalty under Rule 25(1)(d) was held inapplicable and only a nominal penalty under Rule 27 was warranted. Penalties on the connected appellants were set aside because no culpable role was established. en-us Thu, 02 Apr 2009 00:00:00 +0530 Thu, 27 Jul 2017 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125367 Raw material stored in an adjacent unit within the same compound was held not liable to confiscation where it had been received under bills of entry, there was no duty demand, and no mala fide intention was found; the confiscation and redemption fine were set aside. Storage outside the licensed premises was treated as a technical and procedural breach, not a contravention with intent to evade duty, so penalty under Rule 25(1)(d) was held inapplicable and only a nominal penalty under Rule 27 was warranted. Penalties on the connected appellants were set aside because no culpable role was established. Case-Laws Central Excise Thu, 02 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125367