https://www.taxtmi.com/caselaws?id=51740 Penalty under Rule 209A of the Central Excise Rules, 1944 was not sustainable against the supplier of a furnace because the rule applies only to persons concerned with excisable goods liable to confiscation. The furnace supplied was capital goods, not the goods alleged to have been cleared in contravention, and no finding showed that the furnace itself was liable to confiscation or that the supplier dealt with goods so liable. The order also rested on an incorrect assumption that the rule could be invoked for duty under Section 3A, although the rule contemplated duty payable under Section 3. On those facts, the penal provision had no established basis. en-us Mon, 28 Oct 2002 00:00:00 +0530 Tue, 28 Sep 2010 09:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51740 Penalty under Rule 209A of the Central Excise Rules, 1944 was not sustainable against the supplier of a furnace because the rule applies only to persons concerned with excisable goods liable to confiscation. The furnace supplied was capital goods, not the goods alleged to have been cleared in contravention, and no finding showed that the furnace itself was liable to confiscation or that the supplier dealt with goods so liable. The order also rested on an incorrect assumption that the rule could be invoked for duty under Section 3A, although the rule contemplated duty payable under Section 3. On those facts, the penal provision had no established basis. Case-Laws Central Excise Mon, 28 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51740