https://www.taxtmi.com/caselaws?id=356896 Confiscation of excess finished goods under the Central Excise Rules, 2002 could not be sustained where the order, show cause notice, and lower findings failed to specify the statutory ground invoked; the redemption fine based on that confiscation was therefore also unsustainable and was deleted. By contrast, filing of returns remained mandatory after registration, so penalty for delayed returns could be maintained only for the default actually established after registration and not for any pre-registration period. The penalty was accordingly restricted to the proved lapse and reduced to Rs. 40,000. en-us Fri, 03 Nov 2017 00:00:00 +0530 Wed, 13 Mar 2019 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356896 Confiscation of excess finished goods under the Central Excise Rules, 2002 could not be sustained where the order, show cause notice, and lower findings failed to specify the statutory ground invoked; the redemption fine based on that confiscation was therefore also unsustainable and was deleted. By contrast, filing of returns remained mandatory after registration, so penalty for delayed returns could be maintained only for the default actually established after registration and not for any pre-registration period. The penalty was accordingly restricted to the proved lapse and reduced to Rs. 40,000. Case-Laws Central Excise Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356896