https://www.taxtmi.com/caselaws?id=334492 Confiscation of finished goods, raw materials and packaging materials found in the factory was held unsustainable where no reliable inventory or proof of statutory breach established excess stock or unaccounted removal. For goods seized from a railway station, duty demand based on alleged clandestine removal required credible evidence linking the goods to manufacture and clearance from the factory; suspicion alone was insufficient. On the same footing, penalties could not survive once the underlying allegations of confiscation and clandestine removal failed. The note emphasises that excise confiscation and duty demands must rest on proof, not conjecture, and that factory goods and seized goods are treated differently depending on the evidence. en-us Thu, 27 Oct 2016 00:00:00 +0530 Sat, 03 Feb 2018 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334492 Confiscation of finished goods, raw materials and packaging materials found in the factory was held unsustainable where no reliable inventory or proof of statutory breach established excess stock or unaccounted removal. For goods seized from a railway station, duty demand based on alleged clandestine removal required credible evidence linking the goods to manufacture and clearance from the factory; suspicion alone was insufficient. On the same footing, penalties could not survive once the underlying allegations of confiscation and clandestine removal failed. The note emphasises that excise confiscation and duty demands must rest on proof, not conjecture, and that factory goods and seized goods are treated differently depending on the evidence. Case-Laws Central Excise Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334492