https://www.taxtmi.com/caselaws?id=233479 The Tribunal set aside the order upholding the confiscation of goods and penalties imposed on the appellant, ruling that confiscation of raw materials under Rule 25 of the Central Excise Rules, 2002 is impermissible. The judgment aligned with past decisions, emphasizing that Rule 25 applies to finished excisable goods and not raw materials for consumption. The appeal was allowed with consequential relief, overturning the first appellate authority's decision and highlighting the inapplicability of Rule 25 for confiscating raw materials. en-us Thu, 31 Jan 2013 00:00:00 +0530 Fri, 03 May 2013 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233479 The Tribunal set aside the order upholding the confiscation of goods and penalties imposed on the appellant, ruling that confiscation of raw materials under Rule 25 of the Central Excise Rules, 2002 is impermissible. The judgment aligned with past decisions, emphasizing that Rule 25 applies to finished excisable goods and not raw materials for consumption. The appeal was allowed with consequential relief, overturning the first appellate authority's decision and highlighting the inapplicability of Rule 25 for confiscating raw materials. Case-Laws Central Excise Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233479