https://www.taxtmi.com/caselaws?id=364533 Confiscation, fine, interest and penalty under central excise law cannot be sustained where the order-in-original records no recovery of duty under section 11A and no finding that duty liability had arisen. The Tribunal noted that the alleged clandestine removal was inferred from packing slips, but the adjudication order did not confirm any duty demand or establish the legal basis for duty liability. Without a conclusive determination of duty, the foundation for confiscation and consequential penal action was missing, so the penal consequences were held unsustainable. en-us Mon, 16 Apr 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364533 Confiscation, fine, interest and penalty under central excise law cannot be sustained where the order-in-original records no recovery of duty under section 11A and no finding that duty liability had arisen. The Tribunal noted that the alleged clandestine removal was inferred from packing slips, but the adjudication order did not confirm any duty demand or establish the legal basis for duty liability. Without a conclusive determination of duty, the foundation for confiscation and consequential penal action was missing, so the penal consequences were held unsustainable. Case-Laws Central Excise Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364533