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TMI Blog2020 (10) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... in COMMISSIONER OF CENTRAL EXCISE VERSUS M/S. BANSAL STEEL CORPORATION OTHERS, SHRI ASHOK KUMAR NAGESHWAR SINGH, PARTNER OF M/S. BANSAL STEEL CORPORATION [ 2017 (9) TMI 704 - BOMBAY HIGH COURT] , while the facts leading to the dispute is, as narrated by Learned Authorised Representative, the principle laid down therein is that any of the enumerated activities in rule 209A of the erstwhile Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vishwas (Legacy Dispute Resolution) Scheme, 2019 and upon issue of discharge certificate contemplated in section 127 of Finance Act, 2019, issued by the competent authority. Accordingly, the appeal is dismissed as deemed to be withdrawn. 2. The second appeal filed by Shri Ashish Kumar Govil, the Managing Partner, lies against the imposition of penalty of ₹ 1,00,000 under rule 209A of erst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the decision of the Hon ble High Court of Bombay in Commissioner of Central Excise v. Bansal Steel Corporation Ors [judgement dated 12th September 2017 in Central Excise Appeal no. 108 of 2007] mandating physical connection between the goods and the individual for invoking of rule 209A of the erstwhile Central Excise Rules, 1944, the appeal against penalty may be disposed of. 4. Learned Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i)] and Vishan Shamlal Milwani v. Commissioner of Central Excise, Aurangabad [2006 (202) ELT 90 (Tri.-Mumbai)]. 5. On a perusal of the decision of the Hon ble High Court of Bombay in re Bansal Steel Corporation Ors, while the facts leading to the dispute is, as narrated by Learned Authorised Representative, the principle laid down therein is that any of the enumerated activities in rule 209A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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