https://www.taxtmi.com/highlights?id=58621 Clandestine manufacture and clearance - Cigarettes - Raw material which was found lying in the factory of the appellant was admittedly not manufactured by the appellant and as such the same is not dutiable in the hands of the appellant. Thus, there is no requirement of confiscation of raw material in the facts and circumstances - AT en-us Sat, 03 Jul 2021 12:49:54 +0530 Sat, 03 Jul 2021 12:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58621 Clandestine manufacture and clearance - Cigarettes - Raw material which was found lying in the factory of the appellant was admittedly not manufactured by the appellant and as such the same is not dutiable in the hands of the appellant. Thus, there is no requirement of confiscation of raw material in the facts and circumstances - AT Highlights Central Excise Sat, 03 Jul 2021 12:49:54 +0530 https://www.taxtmi.com/highlights?id=58621