https://www.taxtmi.com/caselaws?id=118311 Rule 209A of the Central Excise Rules, 1944 was examined on whether penalty can extend to transactions involving only paper movement of excisable goods without physical movement, and whether a company or corporation can be treated as a "person" for that purpose. The Tribunal noted conflicting views on the breadth of the expression covering a person concerned with dealing in excisable goods, and considered the inclusive definition of "person" in the General Clauses Act, 1897 as extending to companies and associations. Because of these interpretive doubts, the correctness of earlier decisions was referred for reconsideration by a Larger Bench. en-us Mon, 03 Jul 2006 00:00:00 +0530 Fri, 29 Jun 2012 17:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118311 Rule 209A of the Central Excise Rules, 1944 was examined on whether penalty can extend to transactions involving only paper movement of excisable goods without physical movement, and whether a company or corporation can be treated as a "person" for that purpose. The Tribunal noted conflicting views on the breadth of the expression covering a person concerned with dealing in excisable goods, and considered the inclusive definition of "person" in the General Clauses Act, 1897 as extending to companies and associations. Because of these interpretive doubts, the correctness of earlier decisions was referred for reconsideration by a Larger Bench. Case-Laws Central Excise Mon, 03 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118311