https://www.taxtmi.com/caselaws?id=206849 The Tribunal set aside the Commissioner (Appeals) order upholding confiscation and penalties imposed on an appellant company and its director for excess stock of marble slabs made from imported and indigenous blocks. The Tribunal found the excess stock negligible at 0.44%, likely not deliberate, and attributed to differences in sale/purchase dimensions. Due to irregular shape complexities and lack of evidence for illicit removal intentions, the Tribunal deemed the confiscation and penalties unsustainable, allowing the appeal. en-us Thu, 10 Feb 2011 00:00:00 +0530 Fri, 21 Oct 2011 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206849 The Tribunal set aside the Commissioner (Appeals) order upholding confiscation and penalties imposed on an appellant company and its director for excess stock of marble slabs made from imported and indigenous blocks. The Tribunal found the excess stock negligible at 0.44%, likely not deliberate, and attributed to differences in sale/purchase dimensions. Due to irregular shape complexities and lack of evidence for illicit removal intentions, the Tribunal deemed the confiscation and penalties unsustainable, allowing the appeal. Case-Laws Central Excise Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206849