The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the penal provision of Rule 209 A of the Central Excise Rules, 1944, cannot be invoked against a person who is only involved in maintaining the accounts of the company.The bench of C.L. Mahar (technical member) has observed that as per Rule 209 A, the person who is to be penalized under...
