2014 (2) TMI 819

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..... ugned goods has been made. Without any proposal for confiscation, penalty under Rule 209A of the Central Excise Rules, 1944 is not imposable. - order of penalty set aside - Decided in favor of assessee. - E/3062/05-Mum - - - Dated:- 23-12-2013 - Ashok Jindal, J. For the Appellant : Shri Navneet, Additional Commissioner (AR) For the Respondent : Shri Sushant Murthy, Adv. PER : Ashok .....

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..... n appeal, the learned Commissioner (Appeals) set aside the penalty on the ground that as the goods were not proposed for confiscation as per the show-cause notice nor it was ordered for confiscation as per the show-cause notice nor it was ordered for confiscation as per the order-in-original. Therefore, the penalty was dropped and the Commissioner (Appeals) also set aside the adjudication order. A .....

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..... e notice nor in the adjudication order, proposal for confiscation of the impugned goods has been made. Without any proposal for confiscation, penalty under Rule 209A of the Central Excise Rules, 1944 is not imposable. Accordingly, I do not find any infirmity in the impugned order for dropping penalty against the respondent. The order dropping penalty against the respondent is confirmed. Therefore, .....

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