https://www.taxtmi.com/caselaws?id=347947 Rule 209A of the Central Excise Rules, 1944 applies only where a person physically acquires, transports, removes, keeps, conceals, sells, purchases, or otherwise deals with excisable goods with knowledge or reason to believe that they are liable to confiscation. The governing interpretation requires actual dealing with the goods themselves, not merely collateral misconduct. On the stated facts, the allegation was misuse of blank gate passbooks to issue fake or forged gate passes, rather than physical handling of excisable goods. The penalty therefore could not be sustained because the statutory condition for invoking Rule 209A was not met. en-us Tue, 12 Sep 2017 00:00:00 +0530 Thu, 14 Sep 2017 07:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347947 Rule 209A of the Central Excise Rules, 1944 applies only where a person physically acquires, transports, removes, keeps, conceals, sells, purchases, or otherwise deals with excisable goods with knowledge or reason to believe that they are liable to confiscation. The governing interpretation requires actual dealing with the goods themselves, not merely collateral misconduct. On the stated facts, the allegation was misuse of blank gate passbooks to issue fake or forged gate passes, rather than physical handling of excisable goods. The penalty therefore could not be sustained because the statutory condition for invoking Rule 209A was not met. Case-Laws Central Excise Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347947