https://www.taxtmi.com/caselaws?id=116264 An appeal against penalty under Rule 209A was found not fit for admission because no prima facie case was shown and the challenge was confined to a penalty below the monetary threshold in the proviso to Section 35B. The record indicated irregular availment of Modvat credit on a printing machine before installation and on inputs found short during stock verification, with the installation certificate treated as false and the shortage unexplained. On those facts, the Tribunal considered the challenge insubstantial and rejected the appeal at the admission stage. en-us Mon, 02 May 2005 00:00:00 +0530 Sat, 09 Jun 2012 13:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116264 An appeal against penalty under Rule 209A was found not fit for admission because no prima facie case was shown and the challenge was confined to a penalty below the monetary threshold in the proviso to Section 35B. The record indicated irregular availment of Modvat credit on a printing machine before installation and on inputs found short during stock verification, with the installation certificate treated as false and the shortage unexplained. On those facts, the Tribunal considered the challenge insubstantial and rejected the appeal at the admission stage. Case-Laws Central Excise Mon, 02 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116264