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2014 (3) TMI 827 - CESTAT NEW DELHIPenalty under Section 209A of the Central Excise Rules - Appellant dealing with the accounts relating to the glass tubings being manufactured by an unregistered unit rendering the same liable for confiscation - Held that:- there is no specific finding by the adjudicating authority against the appellant. Mere undertaking the work relating to purchase of raw materials and other requirements of the company cannot be held to be an offence covered under the provisions of Rule 209A unless there is a specific finding, based upon the evidence and the role played by the appellant. We find no reasons to uphold the said imposed penalty upon the appellant. The same is accordingly set aside - Decided in favour of assessee.
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