https://www.taxtmi.com/caselaws?id=759848 CESTAT Ahmedabad held that goods cleared on payment of duty cannot be confiscated under Rule 25 of Central Excise Rules, 2002, as this rule is subject to Section 11AC which requires non-payment of duty as a condition precedent. The tribunal found that incorrect mention of buyer names in invoices for duty-paid goods constitutes merely a procedural lapse, not grounds for confiscation. Appeals of manufacturing units and their directors/partners were allowed as penalties under Rules 25 and 26 could not be sustained when applicable duties were paid. The case was remanded for other appellants where clandestine removal without duty payment was alleged. en-us Tue, 08 Oct 2024 00:00:00 +0530 Thu, 10 Oct 2024 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759848 CESTAT Ahmedabad held that goods cleared on payment of duty cannot be confiscated under Rule 25 of Central Excise Rules, 2002, as this rule is subject to Section 11AC which requires non-payment of duty as a condition precedent. The tribunal found that incorrect mention of buyer names in invoices for duty-paid goods constitutes merely a procedural lapse, not grounds for confiscation. Appeals of manufacturing units and their directors/partners were allowed as penalties under Rules 25 and 26 could not be sustained when applicable duties were paid. The case was remanded for other appellants where clandestine removal without duty payment was alleged. Case-Laws Central Excise Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759848