https://www.taxtmi.com/caselaws?id=30243 Confiscation of land, plant, building and machinery under Rule 173Q(2) of the Central Excise Rules, 1944 was not legally sustainable because the provision had been deleted before the show cause notice was issued. The post-deletion notice could not support confiscation under an omitted rule, and the earlier order's failure to record any finding on that unsustainable confiscation was treated as an obvious mistake apparent from the record. Rectification proceedings were therefore available to correct the omission, and the confiscation was annulled. en-us Wed, 16 Jan 2008 00:00:00 +0530 Mon, 18 Aug 2008 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30243 Confiscation of land, plant, building and machinery under Rule 173Q(2) of the Central Excise Rules, 1944 was not legally sustainable because the provision had been deleted before the show cause notice was issued. The post-deletion notice could not support confiscation under an omitted rule, and the earlier order's failure to record any finding on that unsustainable confiscation was treated as an obvious mistake apparent from the record. Rectification proceedings were therefore available to correct the omission, and the confiscation was annulled. Case-Laws Central Excise Wed, 16 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30243