https://www.taxtmi.com/caselaws?id=87489 Penalty under Rule 209A of the Central Excise Rules, 1944 requires material showing that the person sought to be penalised was concerned with, or privy to, the supplier's offence relating to evasion of excise duty. Where the record contains no direct or indirect evidence linking that person to the offence, the penal charge cannot be sustained. In such penal proceedings, the benefit of doubt operates in favour of the noticee, and the penalty is not justified. en-us Fri, 07 Jul 1995 00:00:00 +0530 Tue, 06 Sep 2011 13:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87489 Penalty under Rule 209A of the Central Excise Rules, 1944 requires material showing that the person sought to be penalised was concerned with, or privy to, the supplier's offence relating to evasion of excise duty. Where the record contains no direct or indirect evidence linking that person to the offence, the penal charge cannot be sustained. In such penal proceedings, the benefit of doubt operates in favour of the noticee, and the penalty is not justified. Case-Laws Central Excise Fri, 07 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87489