https://www.taxtmi.com/caselaws?id=95497 A manager in overall charge of a factory was held liable to penalty under Rule 209A where the evidence showed his active knowledge and consent to clandestine receipt, production and removal of excisable goods. The manufacturer's findings of non-accountal of raw material, unrecorded production and clandestine clearance had already attained finality, and the appellant's statement and corroborative records linked him to clearance without documents against cash payment. While penal liability was sustained, the Tribunal found the penalty excessive on the facts and reduced it in light of his role and surrounding circumstances. en-us Fri, 09 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 18:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95497 A manager in overall charge of a factory was held liable to penalty under Rule 209A where the evidence showed his active knowledge and consent to clandestine receipt, production and removal of excisable goods. The manufacturer's findings of non-accountal of raw material, unrecorded production and clandestine clearance had already attained finality, and the appellant's statement and corroborative records linked him to clearance without documents against cash payment. While penal liability was sustained, the Tribunal found the penalty excessive on the facts and reduced it in light of his role and surrounding circumstances. Case-Laws Central Excise Fri, 09 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95497