https://www.taxtmi.com/caselaws?id=106198 Penalty under Rule 209A could not be independently sustained where it was derivative of the alleged offence of the principal units. Because the liability of the Managing Director depended on the outcome of the connected appeals by the main noticees, those appeals had to be considered together before any adverse finding could stand. The appellate order was therefore unsustainable, and the matter was directed to be reheard by the Commissioner (Appeals) along with the appeals of the two principal units. en-us Wed, 20 Mar 2002 00:00:00 +0530 Tue, 13 Mar 2012 12:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106198 Penalty under Rule 209A could not be independently sustained where it was derivative of the alleged offence of the principal units. Because the liability of the Managing Director depended on the outcome of the connected appeals by the main noticees, those appeals had to be considered together before any adverse finding could stand. The appellate order was therefore unsustainable, and the matter was directed to be reheard by the Commissioner (Appeals) along with the appeals of the two principal units. Case-Laws Central Excise Wed, 20 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106198