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of <h1>Appellate Tribunal overturns penalty for dealing with goods liable to confiscation under Central Excise Rules</h1> <h3>COOKME ENTERPRISES Versus COMMISSIONER OF C. EX., CALCUTTA-I</h3> The Appellate Tribunal CEGAT, Kolkata allowed the appellant's appeal regarding penalty imposition under Rule 209A for dealing with goods liable to ... Penalty The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellant in a case involving penalty imposition under Rule 209A for dealing with goods liable to confiscation under Central Excise Rules. The tribunal found no justification for the penalty as there was no evidence of the appellant's knowledge of the goods' liability to confiscation. The penalty was set aside.
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