https://www.taxtmi.com/caselaws?id=84860 Penalty under Rule 209A was held unsustainable where tyres were cleared provisionally after the concessional notification came into force, the applicable classification remained unclear, and the assessee had passed on only the duty actually paid. The departmental record showed provisional clearance pending documentary confirmation, and trade correspondence reflected uncertainty over whether the tyre sizes fell within the moped category. As the goods were under physical control and no mala fide conduct or deliberate evasion was established, the punitive provision had to be construed strictly and the benefit of doubt given to the assessee; the penalty was therefore set aside. en-us Thu, 26 Oct 1995 00:00:00 +0530 Mon, 01 Aug 2011 11:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84860 Penalty under Rule 209A was held unsustainable where tyres were cleared provisionally after the concessional notification came into force, the applicable classification remained unclear, and the assessee had passed on only the duty actually paid. The departmental record showed provisional clearance pending documentary confirmation, and trade correspondence reflected uncertainty over whether the tyre sizes fell within the moped category. As the goods were under physical control and no mala fide conduct or deliberate evasion was established, the punitive provision had to be construed strictly and the benefit of doubt given to the assessee; the penalty was therefore set aside. Case-Laws Central Excise Thu, 26 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84860