https://www.taxtmi.com/caselaws?id=339559 The Tribunal held that duty is only payable upon clearance of goods from the factory, and only goods removed without payment of duty are liable for confiscation. As the goods in question were not cleared, the confiscation and related penalties were unsustainable. Additionally, the confiscation of raw materials and the demand of Central Excise duty on manufactured goods were also deemed unsustainable due to procedural errors. The Tribunal set aside the original orders, allowing the appeals and emphasizing adherence to legal provisions in such cases. en-us Fri, 13 Jan 2017 00:00:00 +0530 Thu, 24 Aug 2017 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339559 The Tribunal held that duty is only payable upon clearance of goods from the factory, and only goods removed without payment of duty are liable for confiscation. As the goods in question were not cleared, the confiscation and related penalties were unsustainable. Additionally, the confiscation of raw materials and the demand of Central Excise duty on manufactured goods were also deemed unsustainable due to procedural errors. The Tribunal set aside the original orders, allowing the appeals and emphasizing adherence to legal provisions in such cases. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339559