https://www.taxtmi.com/caselaws?id=363899 Cigarettes found inside a factory under physical control were not liable to confiscation because they were not shown to have been removed in violation of excise law and should have been accounted for in RG-1. Goods found at a transporter's premises, trading premises and railway station could not attract redemption fine or duty demand absent proof that they were manufactured by the assessee. Goods said to be found at a residential premises were also not established as contravening goods. On these findings, confiscation, duty demand, penalties and redemption fine were set aside. en-us Fri, 08 Jun 2018 00:00:00 +0530 Fri, 20 Jul 2018 05:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363899 Cigarettes found inside a factory under physical control were not liable to confiscation because they were not shown to have been removed in violation of excise law and should have been accounted for in RG-1. Goods found at a transporter's premises, trading premises and railway station could not attract redemption fine or duty demand absent proof that they were manufactured by the assessee. Goods said to be found at a residential premises were also not established as contravening goods. On these findings, confiscation, duty demand, penalties and redemption fine were set aside. Case-Laws Central Excise Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363899