https://www.taxtmi.com/caselaws?id=414334 The Member (Judicial) upheld the Commissioner's order confirming a redemption fine of Rs. 25,00,000 in lieu of confiscation of seized goods under Section 34 of the Central Excise Act, 1944. The appellant's argument that dropped excise duty demand should apply to seized goods was rejected. The Member found evidence supporting manufacturing activities at the unregistered warehouse, justifying the redemption fine. Emphasizing compliance with excise laws, the judgment affirmed penal consequences for unregistered manufacturing activities, dismissing the appeal and upholding the redemption fine. en-us Fri, 29 Oct 2021 00:00:00 +0530 Wed, 03 Nov 2021 09:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414334 The Member (Judicial) upheld the Commissioner's order confirming a redemption fine of Rs. 25,00,000 in lieu of confiscation of seized goods under Section 34 of the Central Excise Act, 1944. The appellant's argument that dropped excise duty demand should apply to seized goods was rejected. The Member found evidence supporting manufacturing activities at the unregistered warehouse, justifying the redemption fine. Emphasizing compliance with excise laws, the judgment affirmed penal consequences for unregistered manufacturing activities, dismissing the appeal and upholding the redemption fine. Case-Laws Central Excise Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414334