https://www.taxtmi.com/caselaws?id=358715 The Tribunal overturned the order confirming the confiscation of raw materials and finished goods from the appellant's premises under Rule 25 of Central Excise Rules, 2002. It found that the appellant, not being the manufacturer of the seized raw materials, was not liable for duty payment and that the confiscation lacked legal basis. The Tribunal emphasized the necessity for proper legal justification in excise confiscation cases and set aside the redemption fine and penalty imposed on the appellant. en-us Wed, 21 Mar 2018 00:00:00 +0530 Fri, 21 Feb 2020 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358715 The Tribunal overturned the order confirming the confiscation of raw materials and finished goods from the appellant's premises under Rule 25 of Central Excise Rules, 2002. It found that the appellant, not being the manufacturer of the seized raw materials, was not liable for duty payment and that the confiscation lacked legal basis. The Tribunal emphasized the necessity for proper legal justification in excise confiscation cases and set aside the redemption fine and penalty imposed on the appellant. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358715