https://www.taxtmi.com/caselaws?id=82379 A penalty under Rule 209A of the Central Excise Rules, 1944 cannot be sustained at the prima facie stage unless there is material showing deliberate involvement in the contravention relating to the goods. Where the dealer sold fertilisers through an authorised channel and the exemption notification did not restrict the mode of sale, mere sale did not by itself establish breach of the notification or attract penalty. On the record, no prima facie evidence showed that the dealer was privy to any offence, so waiver of pre-deposit and stay of recovery were granted pending appeal. en-us Mon, 10 Aug 1992 00:00:00 +0530 Mon, 04 Jul 2011 16:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82379 A penalty under Rule 209A of the Central Excise Rules, 1944 cannot be sustained at the prima facie stage unless there is material showing deliberate involvement in the contravention relating to the goods. Where the dealer sold fertilisers through an authorised channel and the exemption notification did not restrict the mode of sale, mere sale did not by itself establish breach of the notification or attract penalty. On the record, no prima facie evidence showed that the dealer was privy to any offence, so waiver of pre-deposit and stay of recovery were granted pending appeal. Case-Laws Central Excise Mon, 10 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82379