Penalty under rule 209A of Central Excise Rules leviable as role of co-noticee admitted

Ultramix Computer Support System Pvt. Ltd. Vs Commissioner of CGST & CE (CESTAT Mumbai)

CESTAT Mumbai held that penalty under rule 209A of the Central Excise Rules, 1944 can be levied only if it is found that the concerned person have dealt with the goods in any manner which they knew are liable to confiscation. Role of co-noticee proved and hence penalty justifiable.

Facts-

Show cause notice was issued alleging that assessee failed to pay appropriate excise duty on full air conditioner in split form and also alleging clearance against two dummy units along with interest and various penalty.

Conclusion-

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