2005 (3) TMI 306

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..... tnership firm and its partner, who have been penalised under Rule 209A. 2. After hearing both sides, it is found that the penalties have been held to be imposable on these two appellants as they are traders of iron and steel who are alleged to have obtained subsidiary gate passes from the Range Officer by producing forged duty paying gate passes before the Range Superintendent. 3. There is no .....

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..... ch should be considered to be a liability raising and upholding the personal penalties under Rule 209A. We cannot accept the confiscation of the plant and machinery, to be confiscation of excisable goods, which would call for a penalty, since plant and machinery normally is embedded and may not even excisable and goods liable to confiscation under Rule 209A are only excisable goods and only handli .....

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