https://www.taxtmi.com/caselaws?id=118830 Penalty under Rule 209A of the Central Excise Rules, 1944 requires proof that a person dealt with excisable goods knowing or having reason to believe that they were liable to confiscation. The adjudicating authority had not recorded findings that the goods were excisable, that they were liable to confiscation, or that the appellant knew or had reason to believe that position. In the absence of these essential findings, the statutory conditions for invoking the penal provision were not met, and the penalty was set aside. en-us Mon, 19 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 11:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118830 Penalty under Rule 209A of the Central Excise Rules, 1944 requires proof that a person dealt with excisable goods knowing or having reason to believe that they were liable to confiscation. The adjudicating authority had not recorded findings that the goods were excisable, that they were liable to confiscation, or that the appellant knew or had reason to believe that position. In the absence of these essential findings, the statutory conditions for invoking the penal provision were not met, and the penalty was set aside. Case-Laws Central Excise Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118830