https://www.taxtmi.com/caselaws?id=51267 Confiscation of machinery and a corresponding redemption fine were held unjustified where the duty demand had been dropped and the Commissioner found no intent to evade duty, no material basis for penalty, and prior departmental knowledge of the activity. The article notes that, although the machinery was treated as excisable goods manufactured by a job-worker, the remaining lapses were only technical or procedural consequences of a bona fide belief that no duty was payable. In the absence of mala fides, and with the extended limitation period unavailable, confiscation and a fine equal to the duty amount could not be sustained. en-us Tue, 05 Mar 2002 00:00:00 +0530 Thu, 23 Sep 2010 17:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51267 Confiscation of machinery and a corresponding redemption fine were held unjustified where the duty demand had been dropped and the Commissioner found no intent to evade duty, no material basis for penalty, and prior departmental knowledge of the activity. The article notes that, although the machinery was treated as excisable goods manufactured by a job-worker, the remaining lapses were only technical or procedural consequences of a bona fide belief that no duty was payable. In the absence of mala fides, and with the extended limitation period unavailable, confiscation and a fine equal to the duty amount could not be sustained. Case-Laws Central Excise Tue, 05 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51267