https://www.taxtmi.com/caselaws?id=172986 Penalty under Rule 209A of the Central Excise Rules, 1944 requires a factual nexus between the person proceeded against and the excisable goods in dispute. Here, the Tribunal found that the respondent had no concern with the goods covered by the show cause notice, and the Commissioner's order similarly noted that the firms said to be managed by the respondent had no role in the proceedings. On that factual basis, the High Court held that the matter raised no question of law for admission and declined interference. The appeal was dismissed as not maintainable on a question of law. en-us Tue, 21 Apr 2009 00:00:00 +0530 Mon, 24 Jul 2017 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172986 Penalty under Rule 209A of the Central Excise Rules, 1944 requires a factual nexus between the person proceeded against and the excisable goods in dispute. Here, the Tribunal found that the respondent had no concern with the goods covered by the show cause notice, and the Commissioner's order similarly noted that the firms said to be managed by the respondent had no role in the proceedings. On that factual basis, the High Court held that the matter raised no question of law for admission and declined interference. The appeal was dismissed as not maintainable on a question of law. Case-Laws Central Excise Tue, 21 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172986