https://www.taxtmi.com/caselaws?id=354528 Where the foundational finding of clandestine removal had already been set aside, the consequential seizure-based confiscation and penalty proceedings under the Central Excise Act and Rules could not be sustained. The Tribunal had relied on the earlier connected decision to hold that, once the demand itself failed, the confiscation of seized goods and related penalties also fell. The Court noted that its earlier order had already rejected the revenue's challenge in the connected matter and found no substantial question of law arising from that reasoning. The Tribunal's view was therefore left undisturbed and the revenue's appeal failed. en-us Wed, 24 May 2017 00:00:00 +0530 Wed, 31 Jan 2018 08:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354528 Where the foundational finding of clandestine removal had already been set aside, the consequential seizure-based confiscation and penalty proceedings under the Central Excise Act and Rules could not be sustained. The Tribunal had relied on the earlier connected decision to hold that, once the demand itself failed, the confiscation of seized goods and related penalties also fell. The Court noted that its earlier order had already rejected the revenue's challenge in the connected matter and found no substantial question of law arising from that reasoning. The Tribunal's view was therefore left undisturbed and the revenue's appeal failed. Case-Laws Central Excise Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354528