https://www.taxtmi.com/caselaws?id=94192 Penalties under Rule 173-Q(1) and Rule 209A of the Central Excise Rules were found unsustainable where the duty demand had already been paid and the record did not adequately establish deliberate evasion. The Tribunal noted mitigating circumstances, including the appellants' disclosure of the matter to the department and cooperation during verification. It also held that the production manager's statement was insufficiently tested and uncorroborated, and the surrounding evidence did not satisfactorily prove the managing director's presence or involvement at the relevant time. On that evidentiary basis, the penalties were set aside. en-us Tue, 01 Dec 1998 00:00:00 +0530 Sat, 19 Nov 2011 16:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94192 Penalties under Rule 173-Q(1) and Rule 209A of the Central Excise Rules were found unsustainable where the duty demand had already been paid and the record did not adequately establish deliberate evasion. The Tribunal noted mitigating circumstances, including the appellants' disclosure of the matter to the department and cooperation during verification. It also held that the production manager's statement was insufficiently tested and uncorroborated, and the surrounding evidence did not satisfactorily prove the managing director's presence or involvement at the relevant time. On that evidentiary basis, the penalties were set aside. Case-Laws Central Excise Tue, 01 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94192