https://www.taxtmi.com/caselaws?id=270265 The Appellate Tribunal allowed the appeal, setting aside the redemption fine and confiscation of goods imposed on the appellant. The Tribunal held that since duty liability was nullified in a related case involving the supplier, there was no legal basis for the confiscation. The decision emphasizes the link between duty liability and confiscation, stating that if duty liability is invalidated, confiscation cannot stand. This ruling ensures procedural fairness and adherence to legal principles in excise matters. en-us Wed, 04 Nov 2015 00:00:00 +0530 Wed, 08 Feb 2017 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270265 The Appellate Tribunal allowed the appeal, setting aside the redemption fine and confiscation of goods imposed on the appellant. The Tribunal held that since duty liability was nullified in a related case involving the supplier, there was no legal basis for the confiscation. The decision emphasizes the link between duty liability and confiscation, stating that if duty liability is invalidated, confiscation cannot stand. This ruling ensures procedural fairness and adherence to legal principles in excise matters. Case-Laws Central Excise Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270265