https://www.taxtmi.com/caselaws?id=50426 Limitation principles restrict delayed excise proceedings where a show cause notice is issued beyond six months of seizure without allegations of fraud, collusion, wilful misstatement, or suppression of facts. The stated position treats such proceedings as time-barred. Semi-finished copper strips that have not reached a marketable, finished-goods stage need not be entered in RG 1. Mere non-accountal does not justify confiscation or penalty under Rule 173Q unless there is evidence of intended clandestine removal or duty evasion. On these principles, confiscation and penalties were treated as unsustainable. en-us Mon, 22 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 16:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50426 Limitation principles restrict delayed excise proceedings where a show cause notice is issued beyond six months of seizure without allegations of fraud, collusion, wilful misstatement, or suppression of facts. The stated position treats such proceedings as time-barred. Semi-finished copper strips that have not reached a marketable, finished-goods stage need not be entered in RG 1. Mere non-accountal does not justify confiscation or penalty under Rule 173Q unless there is evidence of intended clandestine removal or duty evasion. On these principles, confiscation and penalties were treated as unsustainable. Case-Laws Central Excise Mon, 22 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50426