https://www.taxtmi.com/caselaws?id=107584 Penalty under Rule 209A requires proof that the purchaser knew the goods were cleared without duty payment; on the stated facts, bona fide purchase against invoices, entry in records, cheque payment and no discrepancy in accounts meant the requisite knowledge was not established, so the penalty was not sustainable. Confiscation of seized goods and redemption fine cannot be imposed where the show cause notice proposed only penalty; such relief goes beyond the notice and is invalid. The appellate order was therefore set aside to the extent challenged. en-us Mon, 12 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 15:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107584 Penalty under Rule 209A requires proof that the purchaser knew the goods were cleared without duty payment; on the stated facts, bona fide purchase against invoices, entry in records, cheque payment and no discrepancy in accounts meant the requisite knowledge was not established, so the penalty was not sustainable. Confiscation of seized goods and redemption fine cannot be imposed where the show cause notice proposed only penalty; such relief goes beyond the notice and is invalid. The appellate order was therefore set aside to the extent challenged. Case-Laws Central Excise Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107584