https://www.taxtmi.com/caselaws?id=391056 The Appellate Tribunal CESTAT ALLAHABAD set aside the impugned order in a case involving the confiscation of goods en-route to a manufacturing entity, goods within factory premises, and raw materials. The Tribunal ruled in favor of the appellants, emphasizing compliance with Central Excise laws and due process. The decision highlighted that duty payment acceptance and absence of contravention precluded confiscation of goods en-route and within the factory. Additionally, it clarified that the Central Excise Act does not authorize the seizure and confiscation of raw materials, leading to the setting aside of the confiscation of raw materials belonging to one appellant. en-us Mon, 09 Dec 2019 00:00:00 +0530 Sat, 18 Jan 2020 12:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391056 The Appellate Tribunal CESTAT ALLAHABAD set aside the impugned order in a case involving the confiscation of goods en-route to a manufacturing entity, goods within factory premises, and raw materials. The Tribunal ruled in favor of the appellants, emphasizing compliance with Central Excise laws and due process. The decision highlighted that duty payment acceptance and absence of contravention precluded confiscation of goods en-route and within the factory. Additionally, it clarified that the Central Excise Act does not authorize the seizure and confiscation of raw materials, leading to the setting aside of the confiscation of raw materials belonging to one appellant. Case-Laws Central Excise Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391056