https://www.taxtmi.com/caselaws?id=77000 Rule 209A of the Central Excise Rules, 1944 extends penalty beyond actual physical handling of excisable goods to persons concerned in transporting or otherwise dealing with them with reason to believe they are liable to confiscation. Supplying blank G.R. books to a dealer, where that conduct enabled the creation of bogus modvatable documents and fraudulent availment of modvat credit, satisfied the statutory ingredients of the rule. The Tribunal's narrower view was found erroneous, and penalty against the transporters was upheld. en-us Mon, 03 May 2010 00:00:00 +0530 Thu, 09 Dec 2010 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77000 Rule 209A of the Central Excise Rules, 1944 extends penalty beyond actual physical handling of excisable goods to persons concerned in transporting or otherwise dealing with them with reason to believe they are liable to confiscation. Supplying blank G.R. books to a dealer, where that conduct enabled the creation of bogus modvatable documents and fraudulent availment of modvat credit, satisfied the statutory ingredients of the rule. The Tribunal's narrower view was found erroneous, and penalty against the transporters was upheld. Case-Laws Central Excise Mon, 03 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77000