https://www.taxtmi.com/caselaws?id=210150 Goods found to fall within tariff entry 3201 were held liable to central excise duty, as the classification position on the nature of the goods remained uncontroverted and duty followed from the tariff entry. The demand was sustained. On confiscation-related consequences, the redemption fine and penalty were reduced because there was no material showing undue gain or circumstances justifying the level imposed, and the amounts were considered excessive in relation to the goods and duty involved. The classification dispute also supported leniency. The decision therefore sustained duty liability while granting partial relief on fine and penalty. en-us Thu, 05 May 2011 00:00:00 +0530 Mon, 26 Nov 2012 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210150 Goods found to fall within tariff entry 3201 were held liable to central excise duty, as the classification position on the nature of the goods remained uncontroverted and duty followed from the tariff entry. The demand was sustained. On confiscation-related consequences, the redemption fine and penalty were reduced because there was no material showing undue gain or circumstances justifying the level imposed, and the amounts were considered excessive in relation to the goods and duty involved. The classification dispute also supported leniency. The decision therefore sustained duty liability while granting partial relief on fine and penalty. Case-Laws Central Excise Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210150