https://www.taxtmi.com/caselaws?id=124351 Personal penalty under Rule 209A of the Central Excise Rules was held unsustainable where the noticee was only a trader and not the manufacturer of the seized goods. Once the appellate authority had already dropped the duty demand and found that no duty could be confirmed against him, the foundation for imposing a personal penalty ceased to exist. On those facts, the alleged absence of duty-paying documents did not justify penalty, and the penalty was set aside. en-us Tue, 25 Sep 2007 00:00:00 +0530 Fri, 28 Sep 2012 12:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124351 Personal penalty under Rule 209A of the Central Excise Rules was held unsustainable where the noticee was only a trader and not the manufacturer of the seized goods. Once the appellate authority had already dropped the duty demand and found that no duty could be confirmed against him, the foundation for imposing a personal penalty ceased to exist. On those facts, the alleged absence of duty-paying documents did not justify penalty, and the penalty was set aside. Case-Laws Central Excise Tue, 25 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124351