https://www.taxtmi.com/caselaws?id=33065 Penalty under Rule 25 of the Central Excise Rules, 2002 cannot be imposed on a mere purchaser who is not a producer, manufacturer, registered re-warehousing person, or registered dealer; the provision applies only to the persons expressly covered by it, so the penalty against the assessee was unsustainable. Penalty under Rule 209A of the Central Excise Rules, 1944 and Rule 26 of the Central Excise Rules, 2002 also could not be sustained against a director where the record did not show physical receipt or dealing with the goods in respect of part of the consignments; on that basis, the penalty against the director was also set aside. en-us Tue, 29 Apr 2008 00:00:00 +0530 Mon, 20 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33065 Penalty under Rule 25 of the Central Excise Rules, 2002 cannot be imposed on a mere purchaser who is not a producer, manufacturer, registered re-warehousing person, or registered dealer; the provision applies only to the persons expressly covered by it, so the penalty against the assessee was unsustainable. Penalty under Rule 209A of the Central Excise Rules, 1944 and Rule 26 of the Central Excise Rules, 2002 also could not be sustained against a director where the record did not show physical receipt or dealing with the goods in respect of part of the consignments; on that basis, the penalty against the director was also set aside. Case-Laws Central Excise Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33065