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Commissioner of Central Excise Versus M/s. Bansal Steel Corporation & Others, Shri Ashok Kumar Nageshwar Singh, Partner of M/s. Bansal Steel Corporation

Interpretation of statute - Penalty u/r 209A of CER, 1944 - Whether provisions of Rule 209A are attracted only if the persons concerned have physically dealt with excisable goods with the knowledge or belief that such goods were liable to confiscation & that the provisions are not attracted unless the person concerned has physically dealt with such goods? - Held that - reliance placed in the case of The Commissioner of Central Excise Versus M/s. Ramesh Kumar Rajendra Kumar & Co. & ot....... + More



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