2006 (7) TMI 358

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....Ravi Raghavan, Advocate, for the Appellant. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : T.V. Sairam, Member (T) (for the Bench)]. -  During the course of arguments, the learned Advocate for the appellant relied upon the ratio of the two decisions of this Tribunal relating to penalty imposable under Rule 209A of Central Excise Rules, 1944. Rule 209A reads as follows :- ....

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....as the case of Revenue itself that goods were never moved, the liability under Rule 209A arrived only on account of the role in fraudulent availment of credit cannot be upheld. 3. In another case Indian Roadways Corporation Ltd. v. CCE, Rajkot reported in 2005 (187) E.L.T. 321 (Tribunal) = 2005 (71) RLT 203 (CESTAT-Mumbai) this Tribunal's decision cited for the proposition that "it is well....

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....s concerned in dealing etc. with excisable. As per the definition in Section 3(42) of the General Clauses Act 1897, "a person would include any company or association or body of individuals, whether incorporated or not". It is, therefore, difficult for us to subscribe to the views expressed by the Bench in Indian Roadways Corporation Ltd.'s case (supra), which had held that corporation, which has ....