https://www.taxtmi.com/caselaws?id=1689 Duty-paid raw material in the possession of a mere user cannot be treated as excisable goods for confiscation under the Central Excise Rules. On that basis, the confiscatory provisions under Rule 173Q and Rule 209 did not apply, because they operate only where the goods answer the statutory description of excisable goods. The confiscation was therefore not sustainable, and the redemption fine also failed. en-us Wed, 07 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1689 Duty-paid raw material in the possession of a mere user cannot be treated as excisable goods for confiscation under the Central Excise Rules. On that basis, the confiscatory provisions under Rule 173Q and Rule 209 did not apply, because they operate only where the goods answer the statutory description of excisable goods. The confiscation was therefore not sustainable, and the redemption fine also failed. Case-Laws Central Excise Wed, 07 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1689