https://www.taxtmi.com/caselaws?id=113184 Recovery of duty and interest on removal of imported copper wire bars after availing Modvat credit was held unsustainable because the removal was governed by Rule 57F, and the statutory basis for recovery under Section 11A and Rule 9(2) did not support the demand on the facts. Penalties on the manufacturer and partner were also deleted: penalty under Rule 209 could not stand without the requisite confiscation basis, and penalty under Rule 209A failed because the notice did not allege goods liable to confiscation or propose fine. The reasoning also left Rule 173Q inapplicable on the facts. en-us Tue, 14 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 12:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113184 Recovery of duty and interest on removal of imported copper wire bars after availing Modvat credit was held unsustainable because the removal was governed by Rule 57F, and the statutory basis for recovery under Section 11A and Rule 9(2) did not support the demand on the facts. Penalties on the manufacturer and partner were also deleted: penalty under Rule 209 could not stand without the requisite confiscation basis, and penalty under Rule 209A failed because the notice did not allege goods liable to confiscation or propose fine. The reasoning also left Rule 173Q inapplicable on the facts. Case-Laws Central Excise Tue, 14 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113184