https://www.taxtmi.com/caselaws?id=40427 Rule 40 of the Central Excise Rules, 1944 authorises confiscation only of goods on which duty has not been paid, and the provision, being penal, cannot be expanded by implication to cover an entire mixed stock containing duty-paid tobacco. Where the wrongdoer's own mixing prevents exact segregation, confiscation may nevertheless be limited to goods of value reasonably representing the non-duty-paid component, so the statutory power is not defeated. On the facts noted, the confiscation was confined to the value of the duty-unpaid tobacco and the redemption amount corresponded to that value. en-us Wed, 30 Oct 1968 00:00:00 +0530 Thu, 14 Jul 2016 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40427 Rule 40 of the Central Excise Rules, 1944 authorises confiscation only of goods on which duty has not been paid, and the provision, being penal, cannot be expanded by implication to cover an entire mixed stock containing duty-paid tobacco. Where the wrongdoer's own mixing prevents exact segregation, confiscation may nevertheless be limited to goods of value reasonably representing the non-duty-paid component, so the statutory power is not defeated. On the facts noted, the confiscation was confined to the value of the duty-unpaid tobacco and the redemption amount corresponded to that value. Case-Laws Central Excise Wed, 30 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40427