https://www.taxtmi.com/caselaws?id=334215 The Appellate Tribunal overturned the confiscation order of Betel Nut by the Original Authority under Rule 25 of the Central Excise Rules, 2002. The Tribunal determined that the Betel Nut seized was raw material, not an excisable product, and thus, the confiscation was unjustified. While acknowledging the appellant's failure to provide necessary statements, the Tribunal clarified that Rule 25 applies only to excisable goods. Consequently, the appeal was allowed, and the order for confiscation was set aside. en-us Fri, 28 Oct 2016 00:00:00 +0530 Thu, 30 Mar 2017 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334215 The Appellate Tribunal overturned the confiscation order of Betel Nut by the Original Authority under Rule 25 of the Central Excise Rules, 2002. The Tribunal determined that the Betel Nut seized was raw material, not an excisable product, and thus, the confiscation was unjustified. While acknowledging the appellant's failure to provide necessary statements, the Tribunal clarified that Rule 25 applies only to excisable goods. Consequently, the appeal was allowed, and the order for confiscation was set aside. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334215