https://www.taxtmi.com/caselaws?id=52734 The Tribunal upheld the dropping of penalty under Rule 209A, citing lack of evidence for duty demands. The appellants were granted a refund for the deposited amount as the Show Cause Notice was dropped. The Commissioner's decision to drop penal proceedings was upheld due to the absence of duty confirmation, despite the Revenue's invocation of Rule 209A for penalty imposition. en-us Wed, 17 Mar 2004 00:00:00 +0530 Thu, 07 Oct 2010 14:53:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52734 The Tribunal upheld the dropping of penalty under Rule 209A, citing lack of evidence for duty demands. The appellants were granted a refund for the deposited amount as the Show Cause Notice was dropped. The Commissioner's decision to drop penal proceedings was upheld due to the absence of duty confirmation, despite the Revenue's invocation of Rule 209A for penalty imposition. Case-Laws Central Excise Wed, 17 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52734