https://www.taxtmi.com/caselaws?id=353100 The confiscation of readymade garments was deemed unjustified due to the absence of a specific notification including such garments under Central Excise Duty. However, Central Excise Duty was upheld on branded garments based on assessable value and tariff values, with penalties imposed. The redemption fine on seized goods, though contested, was not specifically addressed, leading to the setting aside of the confiscation order while upholding duty demands and penalties. en-us Thu, 09 Nov 2017 00:00:00 +0530 Thu, 28 Dec 2017 07:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353100 The confiscation of readymade garments was deemed unjustified due to the absence of a specific notification including such garments under Central Excise Duty. However, Central Excise Duty was upheld on branded garments based on assessable value and tariff values, with penalties imposed. The redemption fine on seized goods, though contested, was not specifically addressed, leading to the setting aside of the confiscation order while upholding duty demands and penalties. Case-Laws Central Excise Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353100