https://www.taxtmi.com/caselaws?id=97160 Ownership of seized processed fabrics was not established where the claim was raised months after seizure and was unsupported by reliable evidence. The adjudicating authority had already found the invoices relied on to be false and fabricated, and the record showed consignor and consignee particulars written in coded alphabets or numerals without corresponding transport, challan, or invoice documents. On these facts, the claim to ownership remained unproved, and the penalty order under Rule 209A was upheld against the appellants. en-us Wed, 11 Jul 2001 00:00:00 +0530 Sat, 14 Jan 2012 12:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97160 Ownership of seized processed fabrics was not established where the claim was raised months after seizure and was unsupported by reliable evidence. The adjudicating authority had already found the invoices relied on to be false and fabricated, and the record showed consignor and consignee particulars written in coded alphabets or numerals without corresponding transport, challan, or invoice documents. On these facts, the claim to ownership remained unproved, and the penalty order under Rule 209A was upheld against the appellants. Case-Laws Central Excise Wed, 11 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97160