https://www.taxtmi.com/caselaws?id=54136 Redemption fine on confiscated cotton yarn was sustained because the goods were removed without duty payment or a duty-paying document, making confiscation and fine in lieu of confiscation justified. Penalty under Section 11AC of the Central Excise Act was set aside because duty had been paid before completion of adjudication proceedings. Penalty under Rule 209A failed because there was no proof that the purchaser physically dealt with the offending goods. Redemption fine on the tempo was also set aside because the record did not establish that the owner or driver knew the vehicle was carrying goods liable to confiscation. en-us Wed, 22 Jun 2005 00:00:00 +0530 Tue, 07 May 2024 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54136 Redemption fine on confiscated cotton yarn was sustained because the goods were removed without duty payment or a duty-paying document, making confiscation and fine in lieu of confiscation justified. Penalty under Section 11AC of the Central Excise Act was set aside because duty had been paid before completion of adjudication proceedings. Penalty under Rule 209A failed because there was no proof that the purchaser physically dealt with the offending goods. Redemption fine on the tempo was also set aside because the record did not establish that the owner or driver knew the vehicle was carrying goods liable to confiscation. Case-Laws Central Excise Wed, 22 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54136