https://www.taxtmi.com/caselaws?id=3773 A trader receiving goods under valid duty-paying gate passes is not exposed to confiscation, redemption fine, or penalty merely because the manufacturer and department dispute tariff classification. The operative point is that responsibility for correct classification remains with the manufacturer, and that burden cannot be shifted to the buyer where the goods are supported by proper Central Excise documents. In the absence of evidence that the trader connived in duty evasion or committed an independent contravention, confiscation and consequential penalties are not sustainable. en-us Mon, 22 Oct 2007 00:00:00 +0530 Tue, 29 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3773 A trader receiving goods under valid duty-paying gate passes is not exposed to confiscation, redemption fine, or penalty merely because the manufacturer and department dispute tariff classification. The operative point is that responsibility for correct classification remains with the manufacturer, and that burden cannot be shifted to the buyer where the goods are supported by proper Central Excise documents. In the absence of evidence that the trader connived in duty evasion or committed an independent contravention, confiscation and consequential penalties are not sustainable. Case-Laws Central Excise Mon, 22 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3773