https://www.taxtmi.com/caselaws?id=51583 Penalty under Rule 209A of the Central Excise Rules, 1944 could not be sustained where the allegation was confined to handling gate passes and not actual or constructive dealing with excisable goods liable to confiscation; dealing with documents was not enough, so the penalty failed on that ground. Rule 210, being a residuary penal provision, also could not be invoked without a specific pleaded and established breach of a particular rule, and the notice did not identify any such violation; the penalty therefore failed under that provision as well. The appeal succeeded and the penalty order was unsustainable under either rule. en-us Wed, 13 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51583 Penalty under Rule 209A of the Central Excise Rules, 1944 could not be sustained where the allegation was confined to handling gate passes and not actual or constructive dealing with excisable goods liable to confiscation; dealing with documents was not enough, so the penalty failed on that ground. Rule 210, being a residuary penal provision, also could not be invoked without a specific pleaded and established breach of a particular rule, and the notice did not identify any such violation; the penalty therefore failed under that provision as well. The appeal succeeded and the penalty order was unsustainable under either rule. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51583