https://www.taxtmi.com/caselaws?id=97072 Duty demand based on alleged excess production was found unsustainable where the records and evidence supported double accounting between machine cards and RG-1, and the Revenue did not displace those factual findings. Personal penalties on directors were also held unsustainable because designation alone is insufficient; the record must show each director's specific role or active involvement in the contravention. In the absence of such evidence, the penalties could not be maintained and were set aside. en-us Tue, 28 Nov 2000 00:00:00 +0530 Fri, 13 Jan 2012 18:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97072 Duty demand based on alleged excess production was found unsustainable where the records and evidence supported double accounting between machine cards and RG-1, and the Revenue did not displace those factual findings. Personal penalties on directors were also held unsustainable because designation alone is insufficient; the record must show each director's specific role or active involvement in the contravention. In the absence of such evidence, the penalties could not be maintained and were set aside. Case-Laws Central Excise Tue, 28 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97072