https://www.taxtmi.com/caselaws?id=255689 Rule 209A of the erstwhile Central Excise Rules, 1944 was construed to apply to companies as juristic persons, on the basis that "any person" includes corporate entities and that penal consequences may attach even where imprisonment cannot. The provision was also given wide reach to cover indirect dealing with excisable goods: supplying scrap without documents to facilitate another entity's manufacture and clandestine clearance amounted to conduct falling within "in any other manner deals with" goods liable to confiscation. On that reasoning, the penalty was sustained and the challenge failed. en-us Fri, 04 Jul 2014 00:00:00 +0530 Fri, 23 Jan 2015 06:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255689 Rule 209A of the erstwhile Central Excise Rules, 1944 was construed to apply to companies as juristic persons, on the basis that "any person" includes corporate entities and that penal consequences may attach even where imprisonment cannot. The provision was also given wide reach to cover indirect dealing with excisable goods: supplying scrap without documents to facilitate another entity's manufacture and clandestine clearance amounted to conduct falling within "in any other manner deals with" goods liable to confiscation. On that reasoning, the penalty was sustained and the challenge failed. Case-Laws Central Excise Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255689