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2020 (10) TMI 375 - AT - Central ExciseImposition of penalty of ₹ 1,00,000 under rule 209A of erstwhile Central Excise Act, 1944 - physical handling of the goods that were allegedly removed without payment of duty - HELD THAT:- On a perusal of the decision of the Hon’ble High Court of Bombay in COMMISSIONER OF CENTRAL EXCISE VERSUS M/S. BANSAL STEEL CORPORATION & OTHERS, SHRI ASHOK KUMAR NAGESHWAR SINGH, PARTNER OF M/S. BANSAL STEEL CORPORATION [2017 (9) TMI 704 - BOMBAY HIGH COURT], while the facts leading to the dispute is, as narrated by Learned Authorised Representative, the principle laid down therein is that any of the enumerated activities in rule 209A of the erstwhile Central Excise Rules, 1944 must necessarily involve physical handling. In the circumstances of the lack of evidence of physical dealing by the appellant of the impugned goods, the penalty is set aside - Appeal allowed - decided in favor of appellant.
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