https://www.taxtmi.com/caselaws?id=97003 Penalty under Rule 209A and confiscation of goods could not be sustained once the substantive duty demand against the main appellant had been set aside as time-barred. The ancillary proceedings were treated as dependent on the same demand, so when limitation extinguished the principal liability, the related penalty and confiscation also fell. The penalty order and confiscation were set aside, with consequential relief granted. en-us Thu, 22 Jun 2000 00:00:00 +0530 Fri, 13 Jan 2012 16:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97003 Penalty under Rule 209A and confiscation of goods could not be sustained once the substantive duty demand against the main appellant had been set aside as time-barred. The ancillary proceedings were treated as dependent on the same demand, so when limitation extinguished the principal liability, the related penalty and confiscation also fell. The penalty order and confiscation were set aside, with consequential relief granted. Case-Laws Central Excise Thu, 22 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97003