https://www.taxtmi.com/caselaws?id=97910 Rule 209A of the Central Excise Rules, 1944 can be invoked only where the person concerned dealt with excisable goods knowing, or having reason to believe, that they were liable to confiscation. The adjudication order here did not record prima facie findings that the goods were excisable and liable to confiscation, or that the alleged purchaser had the required knowledge or reason to believe. In the absence of those foundational findings, the ingredients of Rule 209A were not shown at the stay stage, and waiver of pre-deposit with stay of recovery of the penalty was granted pending appeal. en-us Fri, 08 Jun 2001 00:00:00 +0530 Wed, 18 Jan 2012 15:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97910 Rule 209A of the Central Excise Rules, 1944 can be invoked only where the person concerned dealt with excisable goods knowing, or having reason to believe, that they were liable to confiscation. The adjudication order here did not record prima facie findings that the goods were excisable and liable to confiscation, or that the alleged purchaser had the required knowledge or reason to believe. In the absence of those foundational findings, the ingredients of Rule 209A were not shown at the stay stage, and waiver of pre-deposit with stay of recovery of the penalty was granted pending appeal. Case-Laws Central Excise Fri, 08 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97910