https://www.taxtmi.com/caselaws?id=352815 The case involved the confiscation of sugar stored in a non-duty paid godown without recording receipt in statutory records. The Commissioner (Appeals) held that confiscation was unwarranted as the goods were duty paid. The original authority's decision to impose penalties was overturned, including a personal penalty on the manager. The Revenue's appeal against the Order-in-Appeal challenging findings on duty paid goods, confiscation, and penalties was dismissed. The Tribunal affirmed that the Adjudicating Authority lacked jurisdiction over duty paid goods not manufactured by the respondent, leading to the dismissal of the Revenue's appeal and granting consequential relief to the respondent. en-us Thu, 26 Oct 2017 00:00:00 +0530 Sat, 02 Mar 2019 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352815 The case involved the confiscation of sugar stored in a non-duty paid godown without recording receipt in statutory records. The Commissioner (Appeals) held that confiscation was unwarranted as the goods were duty paid. The original authority's decision to impose penalties was overturned, including a personal penalty on the manager. The Revenue's appeal against the Order-in-Appeal challenging findings on duty paid goods, confiscation, and penalties was dismissed. The Tribunal affirmed that the Adjudicating Authority lacked jurisdiction over duty paid goods not manufactured by the respondent, leading to the dismissal of the Revenue's appeal and granting consequential relief to the respondent. Case-Laws Central Excise Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352815