https://www.taxtmi.com/caselaws?id=40457 Goods removed in breach of Rule 9(1) of the Central Excise Rules, 1944 remained liable to confiscation under Rule 9(2) even though duty and penalty were recoverable from the manufacturer or producer. The rule treated unauthorised removal before payment of duty as a statutory violation, and the liability of the goods to confiscation was not displaced by the fact that the purchaser was not personally liable for duty or penalty. On that basis, confiscation was upheld as consistent with Rule 9(2). en-us Fri, 14 Sep 1962 00:00:00 +0530 Sat, 08 May 2010 13:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40457 Goods removed in breach of Rule 9(1) of the Central Excise Rules, 1944 remained liable to confiscation under Rule 9(2) even though duty and penalty were recoverable from the manufacturer or producer. The rule treated unauthorised removal before payment of duty as a statutory violation, and the liability of the goods to confiscation was not displaced by the fact that the purchaser was not personally liable for duty or penalty. On that basis, confiscation was upheld as consistent with Rule 9(2). Case-Laws Central Excise Fri, 14 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40457