https://www.taxtmi.com/caselaws?id=92668 Penalty under Rule 209A of the Central Excise Rules, 1944 cannot be fastened on the owner of premises merely because illegal activities occurred there. The record must show that the person was concerned with, aware of, or otherwise linked to the offending conduct. Where no material establishes participation, knowledge, or connection beyond ownership of the premises, penal liability is not sustainable and the penalty must be set aside. en-us Wed, 17 Mar 1999 00:00:00 +0530 Fri, 04 Nov 2011 12:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92668 Penalty under Rule 209A of the Central Excise Rules, 1944 cannot be fastened on the owner of premises merely because illegal activities occurred there. The record must show that the person was concerned with, aware of, or otherwise linked to the offending conduct. Where no material establishes participation, knowledge, or connection beyond ownership of the premises, penal liability is not sustainable and the penalty must be set aside. Case-Laws Central Excise Wed, 17 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92668