https://www.taxtmi.com/caselaws?id=88098 Personal penalty under Rule 209A of the Central Excise Rules, 1944 requires evidence that the person was actually concerned with transporting, removing, keeping, concealing, selling, purchasing, or otherwise dealing with excisable goods, and that he knew or had reason to believe the goods were liable to confiscation. Mere references in records or receipt of sale proceeds, without proof of the requisite nexus and knowledge, are insufficient to attract the penalty. On the material available, the appellant's participation in clandestine clearance was not established, and the penalty was set aside. en-us Mon, 22 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 10:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88098 Personal penalty under Rule 209A of the Central Excise Rules, 1944 requires evidence that the person was actually concerned with transporting, removing, keeping, concealing, selling, purchasing, or otherwise dealing with excisable goods, and that he knew or had reason to believe the goods were liable to confiscation. Mere references in records or receipt of sale proceeds, without proof of the requisite nexus and knowledge, are insufficient to attract the penalty. On the material available, the appellant's participation in clandestine clearance was not established, and the penalty was set aside. Case-Laws Central Excise Mon, 22 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88098