https://www.taxtmi.com/caselaws?id=51979 A second penalty under Rule 209A of the Central Excise Rules, 1944 cannot be sustained where a penalty has already been imposed for the same act, same transaction and same facts. The text notes that one penalty had earlier been levied for acquiring possession of excisable goods, and the later penalty was examined only on whether a further penal consequence could follow on identical grounds. Applying that principle, the later penalty was set aside in favour of the assessee. en-us Fri, 21 Mar 2003 00:00:00 +0530 Wed, 29 Sep 2010 15:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51979 A second penalty under Rule 209A of the Central Excise Rules, 1944 cannot be sustained where a penalty has already been imposed for the same act, same transaction and same facts. The text notes that one penalty had earlier been levied for acquiring possession of excisable goods, and the later penalty was examined only on whether a further penal consequence could follow on identical grounds. Applying that principle, the later penalty was set aside in favour of the assessee. Case-Laws Central Excise Fri, 21 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51979