https://www.taxtmi.com/caselaws?id=363095 Confiscation of coal purchased by a buyer cannot be sustained without evidence that the buyer knew the goods were non-duty-paid or otherwise liable to confiscation. The Tribunal noted that the department had not established whether duty was paid or unpaid by the actual producer or manufacturer, and had proceeded against the buyer without material showing such knowledge. On that basis, the confiscation, fine and penalties, including the penalty under Rule 27 of the Central Excise Rules, 2002, were held unsustainable and set aside. The discussion also noted that the service tax demand was not supported by proper examination of the records. en-us Thu, 18 Jan 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363095 Confiscation of coal purchased by a buyer cannot be sustained without evidence that the buyer knew the goods were non-duty-paid or otherwise liable to confiscation. The Tribunal noted that the department had not established whether duty was paid or unpaid by the actual producer or manufacturer, and had proceeded against the buyer without material showing such knowledge. On that basis, the confiscation, fine and penalties, including the penalty under Rule 27 of the Central Excise Rules, 2002, were held unsustainable and set aside. The discussion also noted that the service tax demand was not supported by proper examination of the records. Case-Laws Central Excise Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363095