https://www.taxtmi.com/caselaws?id=115368 Penalty under Rule 209A of the Central Excise Rules, 1944 was upheld where the appellant dealt with processed fabrics received without duty-paying documents and had not filed the declaration required for exemption from Rule 174 under Notification No. 27/92-C.E. The receipt of goods only with folding reports, together with the processing unit's statement that the goods were cleared without duty, established knowledge that the goods were liable to confiscation. The liability finding was sustained, but the penalty was moderated on the facts and reduced to Rs. 1,00,000. en-us Mon, 09 May 2005 00:00:00 +0530 Tue, 29 May 2012 10:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115368 Penalty under Rule 209A of the Central Excise Rules, 1944 was upheld where the appellant dealt with processed fabrics received without duty-paying documents and had not filed the declaration required for exemption from Rule 174 under Notification No. 27/92-C.E. The receipt of goods only with folding reports, together with the processing unit's statement that the goods were cleared without duty, established knowledge that the goods were liable to confiscation. The liability finding was sustained, but the penalty was moderated on the facts and reduced to Rs. 1,00,000. Case-Laws Central Excise Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115368