https://www.taxtmi.com/caselaws?id=47604 Confiscation of scrap found in factory premises was unsustainable because there was no factual finding that the scrap was intended to be removed outside the factory. The scrap was stated to be kept for recycling and reuse in further manufacture, so the necessary foundation for confiscation was absent; the consequential penalty also could not survive. The demand dispute on classification had already been dropped as time-barred, and the classification issue was left open. en-us Thu, 02 Feb 2006 00:00:00 +0530 Mon, 21 Apr 2014 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47604 Confiscation of scrap found in factory premises was unsustainable because there was no factual finding that the scrap was intended to be removed outside the factory. The scrap was stated to be kept for recycling and reuse in further manufacture, so the necessary foundation for confiscation was absent; the consequential penalty also could not survive. The demand dispute on classification had already been dropped as time-barred, and the classification issue was left open. Case-Laws Central Excise Thu, 02 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47604