https://www.taxtmi.com/caselaws?id=116438 Penalty under Rule 209A of the Central Excise Rules was found unsustainable against the manufacturer where scrap arose during machining by a job worker under the prescribed Rule 57F job work procedure. The record showed no abetment by the manufacturer in any alleged duty evasion and no evidence that the sale proceeds of the scrap were shared with the manufacturer. In the absence of illegality or irregularity attributable to the manufacturer, the penal provision could not be invoked, and the penalty was set aside. en-us Thu, 21 Apr 2005 00:00:00 +0530 Tue, 12 Jun 2012 15:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116438 Penalty under Rule 209A of the Central Excise Rules was found unsustainable against the manufacturer where scrap arose during machining by a job worker under the prescribed Rule 57F job work procedure. The record showed no abetment by the manufacturer in any alleged duty evasion and no evidence that the sale proceeds of the scrap were shared with the manufacturer. In the absence of illegality or irregularity attributable to the manufacturer, the penal provision could not be invoked, and the penalty was set aside. Case-Laws Central Excise Thu, 21 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116438