https://www.taxtmi.com/caselaws?id=123996 Penalty provisions under Rule 209A of the Central Excise Rules, 1944, Rule 26 of the Central Excise Rules, 2002 and Section 112(b) of the Customs Act, 1962 could not be invoked unless confiscation was ordered or the goods were found liable to confiscation. On the facts, no such order or finding had been recorded, so the penalties were not sustainable. The Tribunal treated that omission as sufficient to recall the earlier order and deleted the penalties. en-us Wed, 25 Jun 2008 00:00:00 +0530 Tue, 05 Sep 2017 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123996 Penalty provisions under Rule 209A of the Central Excise Rules, 1944, Rule 26 of the Central Excise Rules, 2002 and Section 112(b) of the Customs Act, 1962 could not be invoked unless confiscation was ordered or the goods were found liable to confiscation. On the facts, no such order or finding had been recorded, so the penalties were not sustainable. The Tribunal treated that omission as sufficient to recall the earlier order and deleted the penalties. Case-Laws Central Excise Wed, 25 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123996