https://www.taxtmi.com/caselaws?id=116175 Penalty under Rule 209A of the Central Excise Rules, 1944 could not be sustained where the demand against the job worker had already been set aside and no authority had recorded that the disputed goods were liable to confiscation. The absence of a confiscability finding meant the foundational condition for invoking Rule 209A was not established. The penalty was therefore set aside. en-us Wed, 16 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 15:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116175 Penalty under Rule 209A of the Central Excise Rules, 1944 could not be sustained where the demand against the job worker had already been set aside and no authority had recorded that the disputed goods were liable to confiscation. The absence of a confiscability finding meant the foundational condition for invoking Rule 209A was not established. The penalty was therefore set aside. Case-Laws Central Excise Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116175