https://www.taxtmi.com/caselaws?id=218061 Duty-paid goods cleared from unregistered sheds did not support the substantive excise demand or consequential confiscation where no undue benefit under Notification No. 32/99-CE was established. The adverse findings on demand and confiscation were therefore set aside. However, failure to register the additional premises and to intimate their existence to the Department amounted to a procedural contravention under the Central Excise Rules, 2002, so a penalty remained exigible. That penalty was sustained only to a reduced extent of Rs. 10,000 under Rule 25. en-us Mon, 17 Sep 2012 00:00:00 +0530 Fri, 02 Nov 2012 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218061 Duty-paid goods cleared from unregistered sheds did not support the substantive excise demand or consequential confiscation where no undue benefit under Notification No. 32/99-CE was established. The adverse findings on demand and confiscation were therefore set aside. However, failure to register the additional premises and to intimate their existence to the Department amounted to a procedural contravention under the Central Excise Rules, 2002, so a penalty remained exigible. That penalty was sustained only to a reduced extent of Rs. 10,000 under Rule 25. Case-Laws Central Excise Mon, 17 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218061