https://www.taxtmi.com/caselaws?id=85115 A penalty under the Central Excise Rules, 1944 could not be sustained at an amount above the maximum permitted by the applicable provisions, and it could not be imposed under Rule 209 when that rule was not in force during the relevant period. The authority therefore lacked jurisdiction to uphold the excessive penalty. The penalty was set aside to the extent it exceeded the statutory limits and was substituted with penalties confined to the maxima prescribed under Rules 9(2), 52A(5) and 226. en-us Wed, 10 Apr 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85115 A penalty under the Central Excise Rules, 1944 could not be sustained at an amount above the maximum permitted by the applicable provisions, and it could not be imposed under Rule 209 when that rule was not in force during the relevant period. The authority therefore lacked jurisdiction to uphold the excessive penalty. The penalty was set aside to the extent it exceeded the statutory limits and was substituted with penalties confined to the maxima prescribed under Rules 9(2), 52A(5) and 226. Case-Laws Central Excise Wed, 10 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85115