https://www.taxtmi.com/caselaws?id=108114 Rule 209A of the Central Excise Rules required a finding of conscious knowledge that the goods were liable to confiscation before penalty could be imposed on a commercial officer for non-accountal of finished excisable goods. The adjudicating order recorded no such basis or mental element. In the absence of that necessary finding, the statutory precondition for invoking the penal provision was not met, and the penalty was set aside. en-us Thu, 13 Aug 1998 00:00:00 +0530 Fri, 30 Mar 2012 11:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108114 Rule 209A of the Central Excise Rules required a finding of conscious knowledge that the goods were liable to confiscation before penalty could be imposed on a commercial officer for non-accountal of finished excisable goods. The adjudicating order recorded no such basis or mental element. In the absence of that necessary finding, the statutory precondition for invoking the penal provision was not met, and the penalty was set aside. Case-Laws Central Excise Thu, 13 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108114