https://www.taxtmi.com/caselaws?id=244225 Penalty under Rule 209A of the Central Excise Rules, 1944 was found unsustainable where neither the show-cause notice nor the adjudication order proposed confiscation of the goods. The absence of a confiscation proposal was treated as material to the validity of the penalty, so the penalty against the respondent was dropped and that relief was confirmed. The impugned order was modified only to the extent it affected the other noticee, leaving the respondent protected on the penalty issue. en-us Mon, 23 Dec 2013 00:00:00 +0530 Fri, 21 Feb 2014 06:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244225 Penalty under Rule 209A of the Central Excise Rules, 1944 was found unsustainable where neither the show-cause notice nor the adjudication order proposed confiscation of the goods. The absence of a confiscation proposal was treated as material to the validity of the penalty, so the penalty against the respondent was dropped and that relief was confirmed. The impugned order was modified only to the extent it affected the other noticee, leaving the respondent protected on the penalty issue. Case-Laws Central Excise Mon, 23 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244225