1999 (7) TMI 171

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....M.P. Singh, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal filed by the Cipta Coated Steels Ltd. is whether penalty is imposable on them under Rule 209A of the Central Excise Rules. 2. Shri Pragyan Sharma, learned Advocate submitted that M/s. Magadh Enterprises had fabricated and done the structural work in their premises. ....

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....is point. 3. Shri M.P. Singh, learned JDR submitted that the ratio of the decision in the case of Elecon Engg., referred to above, is not applicable in the present matter as in that case the structural work was of immovable nature right from the beginning whereas in the present matter structures have been fabricated separately and subsequently they have been placed by constructing shed and....

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....e appellants. As per the provisions of Rule 209A the penalty can be imposed, if the person has dealt with the excisable goods which he knows or has reason to believe are liable to confiscation under the Act. The onus of proof is on the Department to prove that the appellants knew or had reason to believe that the goods are liable to confiscation. The onus has not been discharged by the Department.....