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2009 (4) TMI 913 - PUNJAB AND HARYANA HIGH COURTMaintainability of appeal - penalty u/r 209A of the Central Excise Rules, 1944 - Held that: - the respondent was not concerned with the excisable goods, which was subject matter of dispute in the present case - penalty could be imposed only in respect of excisable goods, which would necessarily mean those goods, which are subject matter of proceedings by issuance of show cause notice. The aforesaid position is further clarified by the order of the Commissioner dated 30-9-2004 (Annexure P-2) where it has been categorically found that in the show cause notice there was absolutely no role of any of three firms in the present case, which were alleged to be managed by inter-alia the respondent-Ashish Gupta. There is no question of law warranting the admission of the appeal would arise - appeal dismissed - decided against appellant.
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