https://www.taxtmi.com/caselaws?id=245751 The court set aside the decision to confiscate raw materials found in an adjoining godown during a factory visit and imposed penalties on the appellants. The court ruled that the confiscation and penalties were unjustified as the goods had not reached the factory premises and were not used for duty evasion. The orders were based on unfounded assumptions and lacked legal basis, leading to the appeals being allowed in favor of the appellants. en-us Mon, 26 Sep 2011 00:00:00 +0530 Sat, 05 Apr 2014 18:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245751 The court set aside the decision to confiscate raw materials found in an adjoining godown during a factory visit and imposed penalties on the appellants. The court ruled that the confiscation and penalties were unjustified as the goods had not reached the factory premises and were not used for duty evasion. The orders were based on unfounded assumptions and lacked legal basis, leading to the appeals being allowed in favor of the appellants. Case-Laws Central Excise Mon, 26 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245751