https://www.taxtmi.com/caselaws?id=273941 Penalty under Rule 209-A of the Central Excise Rules, 1944 and Rule 26 of the Central Excise Rules, 2001/2002 was held unsustainable because those provisions apply only where a person deals with excisable goods liable to confiscation. The show-cause notice did not propose confiscation of any goods, so the foundational condition for invoking either rule was absent. On that basis, the penalty imposed was set aside. en-us Tue, 01 Nov 2016 00:00:00 +0530 Sat, 21 Jul 2018 09:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273941 Penalty under Rule 209-A of the Central Excise Rules, 1944 and Rule 26 of the Central Excise Rules, 2001/2002 was held unsustainable because those provisions apply only where a person deals with excisable goods liable to confiscation. The show-cause notice did not propose confiscation of any goods, so the foundational condition for invoking either rule was absent. On that basis, the penalty imposed was set aside. Case-Laws Central Excise Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273941