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2001 (6) TMI 143 - Central Excise
.......ity under Rule 209A on persons, other than those mentioned in Rule 173Q(1) e.g. a buyer. There is no confiscation liability arrived at under Rule 209, liability of penalty found on the buyer under Rule 209A. This order of confiscation therefore, can not be uphold. 5.In view of the findings, the order of confiscation is set aside and appeal allowed.