Rule 25 Extends to Confiscation of All Excisable Goods, Including Those Made Elsewhere and Stored in a Factory.

Confiscation of raw material - scope of Rule 25 - Besides, the use of the word ‘any’ before the word excisable goods, in the said clause, makes it more clear and points out to a plausible interpretation that the said Rule is not only refers to the excisable goods manufactured and stored in the factory by a manufacturer but also excisable goods manufactured elsewhere and stored in the factory - AT .....

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