https://www.taxtmi.com/caselaws?id=98098 Rule 209A penalty was found unsustainable where processed fabrics were covered by Notification No. 79/82 and RG-1 entry became relevant only after folding and measurement. The authorities had not properly considered that requirement, and the alleged failure to maintain records under Rules 53 and 226 was not attracted on the facts. As the basis for penal action failed, the penalty was set aside. en-us Wed, 20 Oct 1999 00:00:00 +0530 Thu, 19 Jan 2012 12:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98098 Rule 209A penalty was found unsustainable where processed fabrics were covered by Notification No. 79/82 and RG-1 entry became relevant only after folding and measurement. The authorities had not properly considered that requirement, and the alleged failure to maintain records under Rules 53 and 226 was not attracted on the facts. As the basis for penal action failed, the penalty was set aside. Case-Laws Central Excise Wed, 20 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98098