2004 (12) TMI 195

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..... 09A of the Central Excise Rules, 1944. He submitted that the Provisions of the said rule clearly provide that the penalty can be imposed on the person, when he acquires possession of, or is in any way concerned in transporting, removing, keeping, selling or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these .....

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..... following decisions : - (i) Star Paper Mills Ltd. - 2003 (151) E.L.T. 607 (Tri. - Del.). Penalty not imposable in the absence of confiscation of goods. (ii) Ram Nath Singh - 2003 (151) E.L.T. 451 (Tri. - Del.). Penalty under Rule 209A not imposable in absence of any allegation that the appellant had in any manner dealt with any excisable goods. (iii) V. Abdul Rehman Musaliy .....

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..... R reiterated the order of the lower Authorities. 3. After hearing both sides and perusal of the records and the case laws, I am fully convinced that the co-accused cannot be vested with any higher penal consequences than the main accused. Since the main accused stands absolved of the penal consequences, there is no question of imposition of penalty on the appellant. The impugned order is, theref .....

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