https://www.taxtmi.com/caselaws?id=74334 In clandestine removal cases under the Central Excise Rules, penalty may be imposed on the manufacturer and persons in charge where shortages, statements, and other material show removal without duty and direction by senior management. Liability is not automatic for every director; a penalty requires proof of active participation in the contravention, and mere moral responsibility is insufficient. A natural justice objection based on non-supply of a co-noticee's reply fails where the show cause notice already disclosed the adverse material and cross-examination was available but not used. en-us Thu, 14 Dec 1989 00:00:00 +0530 Wed, 08 Jun 2011 12:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74334 In clandestine removal cases under the Central Excise Rules, penalty may be imposed on the manufacturer and persons in charge where shortages, statements, and other material show removal without duty and direction by senior management. Liability is not automatic for every director; a penalty requires proof of active participation in the contravention, and mere moral responsibility is insufficient. A natural justice objection based on non-supply of a co-noticee's reply fails where the show cause notice already disclosed the adverse material and cross-examination was available but not used. Case-Laws Central Excise Thu, 14 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74334