https://www.taxtmi.com/caselaws?id=246486 Rule 25 of the Central Excise Rules could not be invoked to confiscate goods seized in transit where the appellants were neither manufacturers, registered dealers nor warehouse owners, and the goods were not shown to have been cleared from an identified factory without payment of duty. As confiscation itself was unsustainable, the consequential penalty under Rule 26 also failed. On the same reasoning, confiscation of the vehicles carrying the goods and any redemption fine in respect of the goods or vehicles was equally unsustainable. The impugned order was set aside and the appeals were allowed with consequential relief. en-us Tue, 12 Jun 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246486 Rule 25 of the Central Excise Rules could not be invoked to confiscate goods seized in transit where the appellants were neither manufacturers, registered dealers nor warehouse owners, and the goods were not shown to have been cleared from an identified factory without payment of duty. As confiscation itself was unsustainable, the consequential penalty under Rule 26 also failed. On the same reasoning, confiscation of the vehicles carrying the goods and any redemption fine in respect of the goods or vehicles was equally unsustainable. The impugned order was set aside and the appeals were allowed with consequential relief. Case-Laws Central Excise Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246486