https://www.taxtmi.com/caselaws?id=419470 Raw materials kept in a contract manufacturer's premises under lock and seal could not be retained by excise authorities without a valid seizure memo or mahazar. The court noted that the governing excise framework, read with the applicable criminal procedure rules, required proper seizure documentation and, where seizure had been made, production before the Magistrate for custody or delivery orders. Mere sealing of the premises was insufficient to justify continued retention of the petitioner's materials. The petitioner was therefore entitled to immediate release of the raw materials, and the authorities were directed to take steps for that release. en-us Fri, 04 Mar 2022 00:00:00 +0530 Sat, 12 Mar 2022 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419470 Raw materials kept in a contract manufacturer's premises under lock and seal could not be retained by excise authorities without a valid seizure memo or mahazar. The court noted that the governing excise framework, read with the applicable criminal procedure rules, required proper seizure documentation and, where seizure had been made, production before the Magistrate for custody or delivery orders. Mere sealing of the premises was insufficient to justify continued retention of the petitioner's materials. The petitioner was therefore entitled to immediate release of the raw materials, and the authorities were directed to take steps for that release. Case-Laws VAT and Sales Tax Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419470