https://www.taxtmi.com/caselaws?id=96350 Penalty under Rule 209A of the Central Excise Rules applies only where a person acquires, possesses, or otherwise deals with excisable goods in a manner liable to confiscation, and that basis was not established on the facts recorded. The appellant's statement, taken after officers had already inspected the factory and verified stock and records, did not support an inference of misleading conduct or any proved breach of the Rules. The residuary penalty under Rule 210 also could not be invoked without an identifiable violation of the Central Excise Rules. The penalty was therefore unsustainable and was set aside. en-us Mon, 02 Apr 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96350 Penalty under Rule 209A of the Central Excise Rules applies only where a person acquires, possesses, or otherwise deals with excisable goods in a manner liable to confiscation, and that basis was not established on the facts recorded. The appellant's statement, taken after officers had already inspected the factory and verified stock and records, did not support an inference of misleading conduct or any proved breach of the Rules. The residuary penalty under Rule 210 also could not be invoked without an identifiable violation of the Central Excise Rules. The penalty was therefore unsustainable and was set aside. Case-Laws Central Excise Mon, 02 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96350