https://www.taxtmi.com/caselaws?id=95759 Rule 209A of the Central Excise Rules, 1944 imposes penalty only on a person shown to have acquired possession of, or otherwise dealt with, excisable goods by transporting, removing, depositing, keeping, concealing, selling or purchasing them, with knowledge or reason to believe that the goods were liable to confiscation. Where the order records no finding that the person ever possessed or handled the goods in any such manner, the foundational requirements for invoking the penal provision are not met. On that basis, the penalty was held unsustainable against the appellant and the order was set aside to that extent. en-us Tue, 24 Oct 2000 00:00:00 +0530 Wed, 14 Dec 2011 17:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95759 Rule 209A of the Central Excise Rules, 1944 imposes penalty only on a person shown to have acquired possession of, or otherwise dealt with, excisable goods by transporting, removing, depositing, keeping, concealing, selling or purchasing them, with knowledge or reason to believe that the goods were liable to confiscation. Where the order records no finding that the person ever possessed or handled the goods in any such manner, the foundational requirements for invoking the penal provision are not met. On that basis, the penalty was held unsustainable against the appellant and the order was set aside to that extent. Case-Laws Central Excise Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95759