https://www.taxtmi.com/caselaws?id=240045 Departmental appeals required proper authorization by the Committee of Commissioners; in its absence, the Revenue appeal was not competent and could not be entertained. Penalty under Rule 209A of the Central Excise Rules, 1944 was also unsustainable because it applies only where a person knowingly acquires, possesses, or otherwise deals with excisable goods liable to confiscation in the manner contemplated by the rule. Mere reimbursement of advertisement expenses did not amount to such dealing, and the wider words were read subject to ejusdem generis. The impugned order setting aside the penalty was upheld. en-us Wed, 18 Sep 2013 00:00:00 +0530 Fri, 25 Apr 2014 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240045 Departmental appeals required proper authorization by the Committee of Commissioners; in its absence, the Revenue appeal was not competent and could not be entertained. Penalty under Rule 209A of the Central Excise Rules, 1944 was also unsustainable because it applies only where a person knowingly acquires, possesses, or otherwise deals with excisable goods liable to confiscation in the manner contemplated by the rule. Mere reimbursement of advertisement expenses did not amount to such dealing, and the wider words were read subject to ejusdem generis. The impugned order setting aside the penalty was upheld. Case-Laws Central Excise Wed, 18 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240045