https://www.taxtmi.com/caselaws?id=99272 Personal penalty under Rule 209A of the Central Excise Rules requires evidence that the person dealt with goods knowing they were liable to confiscation. Mere assertion that the appellant had such knowledge is insufficient unless the adjudicating authority identifies facts or circumstances supporting that inference. Where no evidence or clear finding establishes the requisite knowledge, the statutory condition for penalty is not met. The penalty under Rule 209A was therefore set aside in favour of the assessee. en-us Mon, 13 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 17:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99272 Personal penalty under Rule 209A of the Central Excise Rules requires evidence that the person dealt with goods knowing they were liable to confiscation. Mere assertion that the appellant had such knowledge is insufficient unless the adjudicating authority identifies facts or circumstances supporting that inference. Where no evidence or clear finding establishes the requisite knowledge, the statutory condition for penalty is not met. The penalty under Rule 209A was therefore set aside in favour of the assessee. Case-Laws Central Excise Mon, 13 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99272