https://www.taxtmi.com/caselaws?id=335437 Rule 209A of the Central Excise Rules, 1944 applies only when a person deals with excisable goods, knowing or having reason to believe that such goods are liable to confiscation. Where only fake gate passes were issued and no excisable goods were actually acquired, transported, removed, sold, purchased, or otherwise dealt with, the rule did not cover the conduct. The later insertion of Rule 26(2) in the Central Excise Rules, 2002 was noted as extending liability to document-based frauds, but it could not be applied retrospectively to the earlier facts. en-us Mon, 31 Oct 2016 00:00:00 +0530 Fri, 02 Dec 2016 21:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335437 Rule 209A of the Central Excise Rules, 1944 applies only when a person deals with excisable goods, knowing or having reason to believe that such goods are liable to confiscation. Where only fake gate passes were issued and no excisable goods were actually acquired, transported, removed, sold, purchased, or otherwise dealt with, the rule did not cover the conduct. The later insertion of Rule 26(2) in the Central Excise Rules, 2002 was noted as extending liability to document-based frauds, but it could not be applied retrospectively to the earlier facts. Case-Laws Central Excise Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335437