https://www.taxtmi.com/caselaws?id=237108 Rule 25 of the Central Excise Rules, 2002 does not authorise confiscation of raw material received in a factory, because the provision is directed to finished excisable goods held by a manufacturer, warehouser or registered dealer. Where the goods are duty-paid raw material intended for consumption in the factory, confiscation and the consequent redemption fine are not sustainable. Penalties imposed on the same basis also fail, because they rest on the same impermissible confiscation. The assessee therefore succeeds on the central excise confiscation and penalty issues. en-us Mon, 28 Jan 2013 00:00:00 +0530 Wed, 18 Sep 2013 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237108 Rule 25 of the Central Excise Rules, 2002 does not authorise confiscation of raw material received in a factory, because the provision is directed to finished excisable goods held by a manufacturer, warehouser or registered dealer. Where the goods are duty-paid raw material intended for consumption in the factory, confiscation and the consequent redemption fine are not sustainable. Penalties imposed on the same basis also fail, because they rest on the same impermissible confiscation. The assessee therefore succeeds on the central excise confiscation and penalty issues. Case-Laws Central Excise Mon, 28 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237108