https://www.taxtmi.com/caselaws?id=756385 Excise duty on 17,943 kg of billets was confirmed because the seized goods had been handed to the assessee for safe custody, were later found to have been used in manufacture without permission, and there was no evidence of entry in the RG-1 register or clearance on duty-paid central excise documents. The later order setting aside the seizure did not affect the liability because it was passed after the relevant inspection. The different treatment of the remaining billets rested on separate factual findings and did not undermine duty and penalty for the seized quantity. en-us Wed, 10 Jul 2024 00:00:00 +0530 Fri, 02 Aug 2024 08:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756385 Excise duty on 17,943 kg of billets was confirmed because the seized goods had been handed to the assessee for safe custody, were later found to have been used in manufacture without permission, and there was no evidence of entry in the RG-1 register or clearance on duty-paid central excise documents. The later order setting aside the seizure did not affect the liability because it was passed after the relevant inspection. The different treatment of the remaining billets rested on separate factual findings and did not undermine duty and penalty for the seized quantity. Case-Laws Central Excise Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756385