TMI Blog2023 (2) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Rules, 1944, the person must have dealt with the excisable goods with knowledge that they are liable for confiscation. In a given situation, where an assessee is only issuing invoices wherein there is no movement of the goods, they cannot be visited with penalty under Rule 209A. The penalty imposed on the appellant in the impugned order is set aside - Appeal allowed. - EXCISE APPEAL NO. 1660 OF 2012 - FINAL ORDER NO. A/85107/2023 - Dated:- 31-1-2023 - MR C J MATHEW, MEMBER (TECHNICAL) AND MR AJAY SHARMA, MEMBER (JUDICIAL) Ms Ankita Vashistha, Advocate for the appellant Shri Amrendra Kumar Jha, Deputy Commissioner (AR) for the respondent ORDER The limited issue in this appeal of M/s Zapak Digital Entertain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of Rule 209A of Central Excise Rules, 1944 wherein it has been held that 9. As regards the second issue in reference it can be noticed that the Rule 209A pre-supposes a knowledge as to the liability of the confiscation of the goods which being transported etc. It was argued extensively by the authorized representative for the department that the expression Any person would include any company or association or body of individual, whether incorporated or not. Reliance was also placed on the definition of the word person in Section 3(42) of The General Clauses Act, 1897, for this proposition. Undoubtedly the expression Any person would include a natural and unnatural person i.e. it would include in its ambit any company or corpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are seized by the authorities at the destination point, can the Indian Railways be penalized under the provisions of Rule 209A of the Central Excise Rules, 1944? The resounding answer would be NO as Indian Railways is not having any knowledge that the goods so booked are liable for confiscation. The booking clerk is in knowledge and hence he is liable to be penalized under the said Rule 209A. Accordingly, we find that the conclusion reached by the Tribunal in the case of Indian Roadways Corporation Ltd. (supra) is also correct and does not require any reconsideration. and which is identical to rule 26 of Central Excise Rules, 2002 now invoked on the present appellant, the penalty imposed on the appellant in the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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