https://www.taxtmi.com/caselaws?id=115309 Misdeclaration of excisable goods as alloy steel products, when laboratory evidence showed them to be non-alloy steel ingots, justified duty liability under Section 3A of the Central Excise Act, denial of Notification No. 67/95-C.E. benefit, and confiscation of the seized goods. The note further states that, although confiscation was sustained, the redemption fine and company penalty were reduced as excessive on the facts. Personal penalties on the directors were set aside because no clear evidence established their individual involvement under Rule 209A of the Central Excise Rules, 1944, and penalties had to remain proportionate to proven conduct. en-us Thu, 03 Mar 2005 00:00:00 +0530 Fri, 25 May 2012 18:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115309 Misdeclaration of excisable goods as alloy steel products, when laboratory evidence showed them to be non-alloy steel ingots, justified duty liability under Section 3A of the Central Excise Act, denial of Notification No. 67/95-C.E. benefit, and confiscation of the seized goods. The note further states that, although confiscation was sustained, the redemption fine and company penalty were reduced as excessive on the facts. Personal penalties on the directors were set aside because no clear evidence established their individual involvement under Rule 209A of the Central Excise Rules, 1944, and penalties had to remain proportionate to proven conduct. Case-Laws Central Excise Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115309