https://www.taxtmi.com/caselaws?id=209277 Penalty under Rule 209A of the Central Excise Rules, 1944 was upheld where scrap invoices carried vehicle numbers that were non-existent or belonged to scooters and motorcycles, making the claimed transport of ship-breaking scrap implausible. The supplier failed to satisfactorily explain the discrepancies in the transport documentation. On the same factual pattern, similar duty demand and penalties had already been sustained against other scrap suppliers, supporting the conclusion that the appellant was concerned with the improper movement and documentation of excisable goods. en-us Wed, 09 Mar 2011 00:00:00 +0530 Wed, 24 Jul 2013 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209277 Penalty under Rule 209A of the Central Excise Rules, 1944 was upheld where scrap invoices carried vehicle numbers that were non-existent or belonged to scooters and motorcycles, making the claimed transport of ship-breaking scrap implausible. The supplier failed to satisfactorily explain the discrepancies in the transport documentation. On the same factual pattern, similar duty demand and penalties had already been sustained against other scrap suppliers, supporting the conclusion that the appellant was concerned with the improper movement and documentation of excisable goods. Case-Laws Central Excise Wed, 09 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209277