https://www.taxtmi.com/caselaws?id=349112 Excess raw material found in factory premises was not liable to confiscation where evidence showed open-market purchase and the Director's statement supported that position, while the Revenue produced no proof that the material was intended for use in manufacturing duty-evading goods; the confiscation was therefore set aside. For the same reason, the personal penalty on the Director also failed because it rested on the same unproven allegation of improper procurement and intended misuse, and was likewise set aside. The impugned order was set aside in full. en-us Thu, 24 Aug 2017 00:00:00 +0530 Thu, 05 Oct 2017 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349112 Excess raw material found in factory premises was not liable to confiscation where evidence showed open-market purchase and the Director's statement supported that position, while the Revenue produced no proof that the material was intended for use in manufacturing duty-evading goods; the confiscation was therefore set aside. For the same reason, the personal penalty on the Director also failed because it rested on the same unproven allegation of improper procurement and intended misuse, and was likewise set aside. The impugned order was set aside in full. Case-Laws Central Excise Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349112