https://www.taxtmi.com/caselaws?id=336262 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 knowing or having reason to believe they were liable to confiscation. Where the conduct was limited to issuing fake gate passes and no excisable goods were shown to have been dealt with, the essential precondition for Rule 209A was absent. A later Rule 26(2) addressing similar fraudulent-document conduct was noted, but it could not be applied retrospectively. The penalty was therefore not leviable and was set aside. en-us Wed, 16 Nov 2016 00:00:00 +0530 Mon, 19 Dec 2016 10:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336262 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 knowing or having reason to believe they were liable to confiscation. Where the conduct was limited to issuing fake gate passes and no excisable goods were shown to have been dealt with, the essential precondition for Rule 209A was absent. A later Rule 26(2) addressing similar fraudulent-document conduct was noted, but it could not be applied retrospectively. The penalty was therefore not leviable and was set aside. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336262