Goods cannot be confiscated merely because excess stock of finished goods lying in factory

Sky Alloys & Power Pvt. Ltd. Vs Assistant Commissioner (CESTAT Delhi)

FULL TEXT OF THE CESTAT DELHI ORDER

The appellant M/s Sky Alloys & Power Pvt. Ltd. are engaged in manufacture of Sponge Iron, MS Ingots and Silico Manganese. Their premises were got searched on 7 November 2015 and 8 November 2015 by the team of Preventive Officers of Central Excise, Customs and Service Tax acting upon the intelligence gathered abou

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