https://www.taxtmi.com/caselaws?id=383317 The Tribunal held that confiscation of goods under Rule 25 without a prior demand for Central Excise Duty under Section 11A was incorrect. As the goods were cleared upon payment of duty, penalties under Section 11AC were deemed unnecessary. The charge of abatement for clandestine removal was invalidated, leading to the setting aside of the order and allowing the appeals. The decision emphasized the importance of complying with legal provisions in confiscation proceedings under the Central Excise Act, 1944 and Central Excise Rules, 2002. en-us Fri, 10 May 2019 00:00:00 +0530 Mon, 22 Jul 2019 06:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383317 The Tribunal held that confiscation of goods under Rule 25 without a prior demand for Central Excise Duty under Section 11A was incorrect. As the goods were cleared upon payment of duty, penalties under Section 11AC were deemed unnecessary. The charge of abatement for clandestine removal was invalidated, leading to the setting aside of the order and allowing the appeals. The decision emphasized the importance of complying with legal provisions in confiscation proceedings under the Central Excise Act, 1944 and Central Excise Rules, 2002. Case-Laws Central Excise Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383317