https://www.taxtmi.com/caselaws?id=52450 Rule 209(1)(b) of the Central Excise Rules applies only where a manufacturer fails to account for excisable goods manufactured, produced or stored by him. Duty-paid material received by a user and lying as raw material does not fall within that scope, and it cannot be treated as excisable goods for confiscation under Section 2(d) of the Central Excise Act, 1944. On that basis, excess raw material found in the respondent's factory was outside Rule 209(1)(b), and the confiscation order could not be sustained. en-us Wed, 10 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 09:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52450 Rule 209(1)(b) of the Central Excise Rules applies only where a manufacturer fails to account for excisable goods manufactured, produced or stored by him. Duty-paid material received by a user and lying as raw material does not fall within that scope, and it cannot be treated as excisable goods for confiscation under Section 2(d) of the Central Excise Act, 1944. On that basis, excess raw material found in the respondent's factory was outside Rule 209(1)(b), and the confiscation order could not be sustained. Case-Laws Central Excise Wed, 10 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52450