https://www.taxtmi.com/caselaws?id=30011 Where duty-paying documents were prepared on the same day and produced before investigators, and the record showed fortnightly duty debit without any finding of deliberate suppression or intent to evade duty, the seized goods were treated as duty-discharged and not liable to confiscation. As confiscation could not be sustained, the connected penalty and interest also failed. The trucks were separately held not liable to confiscation because they were neither owned nor possessed by the assessee. The confiscation of goods and vehicles, along with the consequential fiscal consequences, was therefore set aside. en-us Mon, 03 Sep 2007 00:00:00 +0530 Mon, 28 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30011 Where duty-paying documents were prepared on the same day and produced before investigators, and the record showed fortnightly duty debit without any finding of deliberate suppression or intent to evade duty, the seized goods were treated as duty-discharged and not liable to confiscation. As confiscation could not be sustained, the connected penalty and interest also failed. The trucks were separately held not liable to confiscation because they were neither owned nor possessed by the assessee. The confiscation of goods and vehicles, along with the consequential fiscal consequences, was therefore set aside. Case-Laws Central Excise Mon, 03 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30011