TMI Blog2009 (3) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... stwhile) of Central Excise Rules in as much as no excisable goods are dealt with. In as much as the provisions of Rule 26 are pari materia to the provisions of erstwhile Rule 209A, the ratio of the above decision would apply to the facts of the instant case - penalty set asisde. - E/4021/2005 - A/646/2009-WZB/AHD - Dated:- 17-3-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as no excisable goods are dealt with. In as much as the provisions of Rule 26 are pari materia to the provisions of erstwhile Rule 209A, the ratio of the above decision would apply to the facts of the instant case. Accordingly, we set aside the penalty imposed upon the appellant and allow his appeal with consequential relief to him. (Dictated Pronounced in Court) - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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