https://www.taxtmi.com/caselaws?id=248548 Raw materials consumed in manufacture could not be confiscated, and redemption fine was unsustainable, where the record showed that only the finished goods were later cleared illicitly. Rule 209 of the Central Excise Rules, 1944 applies to excisable goods removed from the factory, and there was no evidence that the raw materials were cleared as such. The goods sought to be confiscated were also not available for confiscation, and no basis was shown for imposing redemption fine. The first appellate authority's finding was therefore maintained. en-us Thu, 17 Oct 2013 00:00:00 +0530 Mon, 16 Jun 2014 08:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248548 Raw materials consumed in manufacture could not be confiscated, and redemption fine was unsustainable, where the record showed that only the finished goods were later cleared illicitly. Rule 209 of the Central Excise Rules, 1944 applies to excisable goods removed from the factory, and there was no evidence that the raw materials were cleared as such. The goods sought to be confiscated were also not available for confiscation, and no basis was shown for imposing redemption fine. The first appellate authority's finding was therefore maintained. Case-Laws Central Excise Thu, 17 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248548