https://www.taxtmi.com/caselaws?id=2760 A dissolved partnership firm could not be assessed to Central Excise duty in the absence of an express statutory provision keeping it assessable after dissolution, and the demand and penalty on the firm were therefore unsustainable. Wooden furniture qualified as handicraft only if it was predominantly hand-made and showed substantial artistic ornamentation or similar visual appeal; as those tests were not met, the goods were treated as excisable furniture under Heading 94.03 and remained liable to confiscation, though the redemption fine was reduced. Penalties under Rule 209A on the partners and noticee also failed because conscious dealing with confiscable goods was not established, and the direction to recover duty from the owner fell outside the notice and was set aside. en-us Wed, 29 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2760 A dissolved partnership firm could not be assessed to Central Excise duty in the absence of an express statutory provision keeping it assessable after dissolution, and the demand and penalty on the firm were therefore unsustainable. Wooden furniture qualified as handicraft only if it was predominantly hand-made and showed substantial artistic ornamentation or similar visual appeal; as those tests were not met, the goods were treated as excisable furniture under Heading 94.03 and remained liable to confiscation, though the redemption fine was reduced. Penalties under Rule 209A on the partners and noticee also failed because conscious dealing with confiscable goods was not established, and the direction to recover duty from the owner fell outside the notice and was set aside. Case-Laws Central Excise Wed, 29 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2760