https://www.taxtmi.com/caselaws?id=116524 Personal penalty under Rule 209A of the Central Excise Rules, 1944 requires material showing that the person was instrumental in, or otherwise concerned with, possession, concealment, removal, sale, purchase or other dealing with goods liable to confiscation. A mere designation as Managing Director is insufficient where the show cause notice contains no allegation that he directed non-accountal of finished goods or personally dealt with the goods. On the recorded facts, the Tribunal held that the penalty could not be sustained against the Managing Director and the Department's appeal failed. en-us Thu, 01 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 12:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116524 Personal penalty under Rule 209A of the Central Excise Rules, 1944 requires material showing that the person was instrumental in, or otherwise concerned with, possession, concealment, removal, sale, purchase or other dealing with goods liable to confiscation. A mere designation as Managing Director is insufficient where the show cause notice contains no allegation that he directed non-accountal of finished goods or personally dealt with the goods. On the recorded facts, the Tribunal held that the penalty could not be sustained against the Managing Director and the Department's appeal failed. Case-Laws Central Excise Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116524