https://www.taxtmi.com/caselaws?id=114033 Penalty under Rule 209A of the Central Excise Rules, 1944 requires knowledge or mens rea that the goods were liable to confiscation. Where the appellants were merely dealers who purchased goods on invoices from the manufacturer, and the record did not establish that they knew of any alleged ineligibility to SSI exemption or guilty intent, the penalty could not be sustained. The penalty was accordingly set aside and deleted in favour of the assessee. en-us Thu, 12 Aug 2004 00:00:00 +0530 Wed, 09 May 2012 18:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114033 Penalty under Rule 209A of the Central Excise Rules, 1944 requires knowledge or mens rea that the goods were liable to confiscation. Where the appellants were merely dealers who purchased goods on invoices from the manufacturer, and the record did not establish that they knew of any alleged ineligibility to SSI exemption or guilty intent, the penalty could not be sustained. The penalty was accordingly set aside and deleted in favour of the assessee. Case-Laws Central Excise Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114033