https://www.taxtmi.com/caselaws?id=114289 An uncontested duty demand was sustained, and the consequential penalty under Section 11AC was also confirmed. For goods moved between the manufacturing and trading units of the same company within the same premises boundary, confiscation and redemption fine were held unnecessary, and the penalty under Rule 173Q was reduced. A separate penalty under Rule 209A for abetment was set aside because the manufacturing and trading units were not distinct persons in law, and a corporate body cannot abet its own act. Partial relief was therefore granted. en-us Tue, 09 Mar 2004 00:00:00 +0530 Mon, 14 May 2012 14:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114289 An uncontested duty demand was sustained, and the consequential penalty under Section 11AC was also confirmed. For goods moved between the manufacturing and trading units of the same company within the same premises boundary, confiscation and redemption fine were held unnecessary, and the penalty under Rule 173Q was reduced. A separate penalty under Rule 209A for abetment was set aside because the manufacturing and trading units were not distinct persons in law, and a corporate body cannot abet its own act. Partial relief was therefore granted. Case-Laws Central Excise Tue, 09 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114289