https://www.taxtmi.com/caselaws?id=110220 Deliberate suppression of the true nature of laminated H.D.P.E. fabric clearances, together with separate invoicing for granules and lamination charges, supported the finding of evasion; the manufacturer's plea of bona fide belief failed, and the statutory penalty and confiscation of land, building, plant and machinery were upheld because the duty involved crossed the confiscation threshold. By contrast, a personal penalty on the director under Rule 209A of the Central Excise Rules, 1944 was unsustainable because neither the show cause notice nor the adjudication order set out specific facts establishing the rule's ingredients; the director's role in day-to-day functioning was insufficient without such findings. The manufacturer's challenge failed, but the director obtained relief. en-us Fri, 21 Nov 2003 00:00:00 +0530 Sat, 14 Apr 2012 12:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110220 Deliberate suppression of the true nature of laminated H.D.P.E. fabric clearances, together with separate invoicing for granules and lamination charges, supported the finding of evasion; the manufacturer's plea of bona fide belief failed, and the statutory penalty and confiscation of land, building, plant and machinery were upheld because the duty involved crossed the confiscation threshold. By contrast, a personal penalty on the director under Rule 209A of the Central Excise Rules, 1944 was unsustainable because neither the show cause notice nor the adjudication order set out specific facts establishing the rule's ingredients; the director's role in day-to-day functioning was insufficient without such findings. The manufacturer's challenge failed, but the director obtained relief. Case-Laws Central Excise Fri, 21 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110220