https://www.taxtmi.com/caselaws?id=53055 Confiscation-linked penalties under Rules 209A and 173Q of the Central Excise Rules, 1944 could not be sustained where the department's own case was that no goods had actually moved and the alleged Modvat credit issue rested only on documents; the penalties were therefore set aside. The credit disallowance and connected demands were remanded for de novo adjudication because the adjudicating authority had not dealt with the defence chart and reply, and the matter required fresh consideration after hearing the assessee and examining the material placed on record. en-us Fri, 21 May 2004 00:00:00 +0530 Tue, 09 Jul 2024 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53055 Confiscation-linked penalties under Rules 209A and 173Q of the Central Excise Rules, 1944 could not be sustained where the department's own case was that no goods had actually moved and the alleged Modvat credit issue rested only on documents; the penalties were therefore set aside. The credit disallowance and connected demands were remanded for de novo adjudication because the adjudicating authority had not dealt with the defence chart and reply, and the matter required fresh consideration after hearing the assessee and examining the material placed on record. Case-Laws Central Excise Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53055