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TMI Blog2013 (11) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in dealing with the excisable goods manufactured by M/s. Varanasi Bottling Co. ‘in any other manner’ under Rule 209 A of the Central Excise Rules, 2002, as the terms ‘in any other manner’ has to be construed in enjusdem generis with the preceding terms – Decided against Revenue. - Appeal No.E/165/2006-EX (SM) - Final Orders No.57743/2013 - Dated:- 18-9-2013 - Shri Rakesh Kumar, J. For the Appellant : Shri. P. K. Sharma, D.R. For the Respondent : Shri Shankey Agarwal, Advocate JUDGEMENT Per Rakesh Kumar: The facts leading to this appeal are, in brief, as under:- M/s. Varanasi Bottling Co. Ltd., Varanasi are engaged in the manufacture of soft drinks chargeable to central excise duty under Heading No.2202.20 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide order-in-appeal dated 24.10.2009 set aside the penalty on the ground that the ingredients for imposition of penalty on M/s. Coca Cola India Ltd. under Rule 209 A of the Central Excise Rules are absent. Against this order of the Commissioner (Appeals), this appeal has been filed by the Revenue. 2. Heard both the sides. 3. Shri P.K. Sharma, ld. Departmental Representative, assailed the impugned order by reiterating the grounds of appeal and emphasized that the respondents have dealt with the goods which they have knew or had reason to believe are liable to confiscation and, hence, the impugned order setting aside penalty on them under Rule 209 A is not correct. He also pointed out that the Coca Cola Co. Pvt. Ltd. was controlling the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorization and the appeal as even has been simply signed by the commissioner. He also pleaded that an important ingredients for imposition of penalty under Rule 209A is that the person who is concerned in dealing with the goods in the manner as specified in this Rule must have knowledge that the goods are liable for confiscation and that in this case, neither in the show cause notice, there is any proposal for confiscation of the goods nor any finding on this point has been given as to whether the goods cleared by M/s. Varanasi Bottling Co. Ltd. were liable for confiscation and that in view of this also, penalty cannot be imposed on the respondent. 5. I have considered the submissions from both the sides and perused the records. 6. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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