https://www.taxtmi.com/caselaws?id=1731 Penalty under Rule 209A of the Central Excise Rules, 1944 requires proof that a person acquired, transported, removed, deposited, kept, concealed, sold, purchased or otherwise dealt with excisable goods while knowing or having reason to believe that they were liable to confiscation. Rule 26 of the Central Excise (No. 2) Rules, 2001 is pari materia. Where the record contains no factual finding that the person knowingly dealt with the goods in that manner, a bare recital of transport, purchase or sale is insufficient to sustain penalty. On that basis, the penalty was held unsustainable and set aside. en-us Fri, 30 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1731 Penalty under Rule 209A of the Central Excise Rules, 1944 requires proof that a person acquired, transported, removed, deposited, kept, concealed, sold, purchased or otherwise dealt with excisable goods while knowing or having reason to believe that they were liable to confiscation. Rule 26 of the Central Excise (No. 2) Rules, 2001 is pari materia. Where the record contains no factual finding that the person knowingly dealt with the goods in that manner, a bare recital of transport, purchase or sale is insufficient to sustain penalty. On that basis, the penalty was held unsustainable and set aside. Case-Laws Central Excise Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1731