2005 (10) TMI 399

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....llant. Shri Vimlesh Kumar, SDR, for the Respondent. [Order]. -  The appellants are processors of MMF and they do job work for other traders. On 17-10-96 the officers visited the premises of the assessee and found that the statutory records could not be correlated with the quantity of goods received and manufactured. Based on the enquiries made a Show Cause Notice was issued. The Jt. ....

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....e lower authority. Penalty under Rule 209A could be imposed only when there is a finding that the person concerned has knowingly handled goods liable to confiscation. In the facts of this case, the penalty therefore cannot be upheld. (b)     From the records of this case it is found that there is no evidence which can lead to a conclusion of unaccounted receipt and thereafte....