https://www.taxtmi.com/caselaws?id=46467 Rule 209A of the Central Excise Rules, 1944 applies only where the notice discloses a factual basis to believe that the goods are liable to confiscation. Where the goods had been cleared under repeated approved classifications and the notice proceeded only on proposed reclassification and differential duty, with no allegation of clandestine removal or other confiscatory conduct, the jurisdictional foundation for penalty under Rule 209A was absent. The penal portion of the show cause notice was therefore unsustainable and liable to be quashed in favour of the assessee. en-us Mon, 16 Sep 2002 00:00:00 +0530 Thu, 22 Jul 2010 11:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46467 Rule 209A of the Central Excise Rules, 1944 applies only where the notice discloses a factual basis to believe that the goods are liable to confiscation. Where the goods had been cleared under repeated approved classifications and the notice proceeded only on proposed reclassification and differential duty, with no allegation of clandestine removal or other confiscatory conduct, the jurisdictional foundation for penalty under Rule 209A was absent. The penal portion of the show cause notice was therefore unsustainable and liable to be quashed in favour of the assessee. Case-Laws Central Excise Mon, 16 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46467