https://www.taxtmi.com/caselaws?id=107732 Penalty under Rule 209A of the Central Excise Rules, 1944 was found unsustainable where the person proceeded against was shown only as a raw material or scrap supplier and there was no independent evidence that he assisted in clandestine removal. The allegations that he controlled the company's affairs or was present during search were unsupported by tangible material; statements of others implicating him were uncorroborated, one was recorded behind his back, and the show cause notice itself identified another person as being in charge. No statement from the appellant was recorded and no material established active involvement. en-us Thu, 26 Jun 2003 00:00:00 +0530 Mon, 26 Mar 2012 12:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107732 Penalty under Rule 209A of the Central Excise Rules, 1944 was found unsustainable where the person proceeded against was shown only as a raw material or scrap supplier and there was no independent evidence that he assisted in clandestine removal. The allegations that he controlled the company's affairs or was present during search were unsupported by tangible material; statements of others implicating him were uncorroborated, one was recorded behind his back, and the show cause notice itself identified another person as being in charge. No statement from the appellant was recorded and no material established active involvement. Case-Laws Central Excise Thu, 26 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107732