Confiscation Order Overturned: Rules 15 & 25 Not Applicable in Excess Materials Case During Premises Search.

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....Excess material found during search in the premises of Job worker - provisions of Rule 15 of Cenvat Credit Rules, 2004 and Rule 25 of Central Excise Rules, 2002 are not applicable to the facts of cases in hand, consequently, the confiscation of the goods in question is set aside - AT....