https://www.taxtmi.com/caselaws?id=117135 Penalty under Rule 209A of the Central Excise Rules, 1944 requires a recorded finding that the person knowingly dealt with goods liable to confiscation; absent such foundation, the Director's penalty was not sustainable and was set aside. Allegations of clandestine removal must be supported by material showing unaccounted receipt, production or clearance, together with corroboration for any relied-on confession; where the job cards were not linked to the assessee and the evidence was uncorroborated, duty demand and penalty under Rule 173Q read with Section 11AC were not established. The impugned duty-related and personal penalties therefore could not survive. en-us Mon, 31 Oct 2005 00:00:00 +0530 Wed, 20 Jun 2012 15:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117135 Penalty under Rule 209A of the Central Excise Rules, 1944 requires a recorded finding that the person knowingly dealt with goods liable to confiscation; absent such foundation, the Director's penalty was not sustainable and was set aside. Allegations of clandestine removal must be supported by material showing unaccounted receipt, production or clearance, together with corroboration for any relied-on confession; where the job cards were not linked to the assessee and the evidence was uncorroborated, duty demand and penalty under Rule 173Q read with Section 11AC were not established. The impugned duty-related and personal penalties therefore could not survive. Case-Laws Central Excise Mon, 31 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117135