2009 (4) TMI 913 - HC - Central Excise

High Court affirms Customs Tribunal decision, finding no connection to excisable goods. Appeal dismissed for lacking legal grounds.

The High Court upheld the Customs Tribunal's decision, ruling that the respondent was not connected to the excisable goods in question. The appeal was ... Maintainability of appeal - penalty u/r 209A of the Central Excise Rules, 1944 - Held that: - the respondent was not concerned with the excisable goods, which was subject matter of dispute in the present case - penalty could be imposed only in respect of excisable goods, which would necessarily mean those goods, which are subject matter of proceedings by issuance of show cause notice. The aforesaid position is further clarified by the order of the Commissioner dated 30-9-2004 (Annexure P-2) where it has been categorically found that in the show cause notice there was absolutely no role of any of three firms in the present case, which were alleged to be managed by inter-alia the respondent-Ashish Gupta. There is no question of law warranting the admission of the appeal would arise - appeal dismissed - decided against appellant. The High Court dismissed the appeal against the Customs Tribunal's order, which stated that the respondent was not involved with the excisable goods in question. The Court found no legal issue to warrant an appeal based on the factual findings.