https://www.taxtmi.com/caselaws?id=53166 Rule 173Q of the Central Excise Rules, 1944 was confined to excisable goods manufactured, produced or stored by the manufacturer, so excess inputs could not be confiscated or penalised under that rule. The confiscation and penalty relating to the seized inputs were therefore set aside. Excess finished goods, however, were admitted and unexplained, so confiscation of those goods was sustained. Because the redemption fine had been fixed by reference to both inputs and finished goods, the fine and corresponding penalty were reduced to reflect only the finished goods lawfully liable to confiscation. en-us Fri, 26 Mar 2004 00:00:00 +0530 Mon, 11 Oct 2010 13:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53166 Rule 173Q of the Central Excise Rules, 1944 was confined to excisable goods manufactured, produced or stored by the manufacturer, so excess inputs could not be confiscated or penalised under that rule. The confiscation and penalty relating to the seized inputs were therefore set aside. Excess finished goods, however, were admitted and unexplained, so confiscation of those goods was sustained. Because the redemption fine had been fixed by reference to both inputs and finished goods, the fine and corresponding penalty were reduced to reflect only the finished goods lawfully liable to confiscation. Case-Laws Central Excise Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53166