https://www.taxtmi.com/caselaws?id=126693 The court allowed the appeals, vacating the demands of duty, penalties, and confiscations imposed on both units. It emphasized the importance of concrete evidence and legal compliance in excise matters. The court held that confiscation of raw material was not legally sustainable under Rule 25 of the Central Excise Rules, 2002, as it applies to final products and not raw materials. en-us Tue, 09 Jun 2009 00:00:00 +0530 Thu, 13 Jul 2017 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126693 The court allowed the appeals, vacating the demands of duty, penalties, and confiscations imposed on both units. It emphasized the importance of concrete evidence and legal compliance in excise matters. The court held that confiscation of raw material was not legally sustainable under Rule 25 of the Central Excise Rules, 2002, as it applies to final products and not raw materials. Case-Laws Central Excise Tue, 09 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126693