https://www.taxtmi.com/caselaws?id=185425 Penalty under Rule 209A of the Central Excise Rules, 1944 was unsustainable because the water treatment plant was erected at site and treated as immovable property, making it non-excisable for central excise purposes. As the plant itself was outside the charge of duty, the foundation for penal action on alleged excise evasion failed. The impugned penalty order was set aside and the appeal succeeded. en-us Mon, 02 Nov 2015 00:00:00 +0530 Fri, 12 Aug 2016 12:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185425 Penalty under Rule 209A of the Central Excise Rules, 1944 was unsustainable because the water treatment plant was erected at site and treated as immovable property, making it non-excisable for central excise purposes. As the plant itself was outside the charge of duty, the foundation for penal action on alleged excise evasion failed. The impugned penalty order was set aside and the appeal succeeded. Case-Laws Central Excise Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185425