https://www.taxtmi.com/caselaws?id=328013 The Tribunal set aside the order of the Commissioner (Appeals) regarding the confiscation of finished goods by a Copper Wire manufacturer. The appellant, claiming small scale exemption, argued against the confiscation due to lack of excise duty liability proof and maintained they had hand-written records. The Tribunal found the confiscation unsustainable as the dutiable nature of goods was not established before seizure and private records scrutinized were unclear. As the penalty was tied to the confiscation, both were deemed unsustainable, leading to the allowance of the appeal. en-us Thu, 05 May 2016 00:00:00 +0530 Tue, 24 May 2016 10:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328013 The Tribunal set aside the order of the Commissioner (Appeals) regarding the confiscation of finished goods by a Copper Wire manufacturer. The appellant, claiming small scale exemption, argued against the confiscation due to lack of excise duty liability proof and maintained they had hand-written records. The Tribunal found the confiscation unsustainable as the dutiable nature of goods was not established before seizure and private records scrutinized were unclear. As the penalty was tied to the confiscation, both were deemed unsustainable, leading to the allowance of the appeal. Case-Laws Central Excise Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328013