https://www.taxtmi.com/caselaws?id=107573 Penalty under Rule 209A of the Central Excise Rules, 1944 cannot be sustained against a director on the basis of mere designation. The tribunal held that liability requires material showing the director's participation in, abetment of, or knowledge of the clandestine removal and duty evasion, or reason to believe the goods were liable to confiscation. Because the record contained no specific evidence linking the director to the offence, the penalty was set aside. en-us Mon, 09 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 14:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107573 Penalty under Rule 209A of the Central Excise Rules, 1944 cannot be sustained against a director on the basis of mere designation. The tribunal held that liability requires material showing the director's participation in, abetment of, or knowledge of the clandestine removal and duty evasion, or reason to believe the goods were liable to confiscation. Because the record contained no specific evidence linking the director to the offence, the penalty was set aside. Case-Laws Central Excise Mon, 09 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107573