https://www.taxtmi.com/caselaws?id=51740 The Tribunal set aside the penalty imposed on ABB in a case where the manufacturer was held liable for evading Central Excise duty. It was found that Rule 209A, which applies to excisable goods, could not be enforced on ABB for supplying capital goods like furnaces. The Tribunal also clarified that Rule 2(7) of the Central Excise Act, 1944, did not support the application of Rule 209A in this scenario. The decision emphasized the importance of verifying technical data provided by ABB for determining annual capacity, leading to the expunging of the penalty under Rule 209A. 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 The Tribunal set aside the penalty imposed on ABB in a case where the manufacturer was held liable for evading Central Excise duty. It was found that Rule 209A, which applies to excisable goods, could not be enforced on ABB for supplying capital goods like furnaces. The Tribunal also clarified that Rule 2(7) of the Central Excise Act, 1944, did not support the application of Rule 209A in this scenario. The decision emphasized the importance of verifying technical data provided by ABB for determining annual capacity, leading to the expunging of the penalty under Rule 209A. Case-Laws Central Excise Mon, 28 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51740