2021 (9) TMI 1277

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....EAL NO. 261 OF 2007 - -<br>Central Excise<br>K.R.SHRIRAM, J. AND M. S. KARNIK, J. Mr.Swapnil Bangur a/w Mr.Siddharth Chandrashekhar i/b Mr.Siddharth Chandrashekhar for Appellant. Mr.Darius Shroff, S....

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....o.2) Rule 2001 / Central Excise Rules 2002 read with Rule 209A of the Central Excise Rules 1944 was based on no evidence or partly relevant or partly irrelevant evidence and is otherwise perverse and ....