https://www.taxtmi.com/caselaws?id=81214 Personal penalty on a director cannot be sustained without a specific notice and a finding that the director was personally concerned in the alleged excise contravention; the penalty was set aside. A duty demand for alleged clandestine removal must rest on tangible direct or circumstantial evidence and not on presumption or suspicion; the demand was set aside. Confiscation was upheld only for the quantity received on 16 August 1983 and the excess found in the factory, while confiscation of the 2.156 MT received on 17 August 1983 was not justified. The redemption fine was reduced and excess security deposit ordered refunded. en-us Tue, 05 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 11:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81214 Personal penalty on a director cannot be sustained without a specific notice and a finding that the director was personally concerned in the alleged excise contravention; the penalty was set aside. A duty demand for alleged clandestine removal must rest on tangible direct or circumstantial evidence and not on presumption or suspicion; the demand was set aside. Confiscation was upheld only for the quantity received on 16 August 1983 and the excess found in the factory, while confiscation of the 2.156 MT received on 17 August 1983 was not justified. The redemption fine was reduced and excess security deposit ordered refunded. Case-Laws Central Excise Tue, 05 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81214