https://www.taxtmi.com/caselaws?id=54117 Finished goods found in a quality control room were held not liable for confiscation because they had not reached the RG 1 stage, and the seizure could not be sustained on that basis. An uncancelled invoice and failure to give D3 intimation were treated as irregularities, but the Tribunal accepted the explanation that there was no intent to evade duty and that the recast goods were cleared on payment of duty. The Tribunal also held that a composite penalty under Rules 173Q and 210, particularly where Rule 210 was invoked without clear justification, was legally unsustainable, and it set aside the order. en-us Wed, 22 Jun 2005 00:00:00 +0530 Mon, 18 Oct 2010 11:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54117 Finished goods found in a quality control room were held not liable for confiscation because they had not reached the RG 1 stage, and the seizure could not be sustained on that basis. An uncancelled invoice and failure to give D3 intimation were treated as irregularities, but the Tribunal accepted the explanation that there was no intent to evade duty and that the recast goods were cleared on payment of duty. The Tribunal also held that a composite penalty under Rules 173Q and 210, particularly where Rule 210 was invoked without clear justification, was legally unsustainable, and it set aside the order. Case-Laws Central Excise Wed, 22 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54117