https://www.taxtmi.com/caselaws?id=118750 Penalty under Rule 209A of the Central Excise Rules, 1944 cannot rest on an undisclosed certificate or on material not put to notice, because reliance on such a document without opportunity to explain breaches natural justice. The certificate, issued at project level, did not show Board-level authorisation, knowledge, or conscious participation in evasion. Rule 209A also requires conscious dealing with goods liable to confiscation and a knowing concert with the evasion; on the record, no such basis for confiscability or culpable involvement was established. The penalty was therefore unsustainable and was set aside. en-us Thu, 21 Jul 2005 00:00:00 +0530 Thu, 05 Jul 2012 14:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118750 Penalty under Rule 209A of the Central Excise Rules, 1944 cannot rest on an undisclosed certificate or on material not put to notice, because reliance on such a document without opportunity to explain breaches natural justice. The certificate, issued at project level, did not show Board-level authorisation, knowledge, or conscious participation in evasion. Rule 209A also requires conscious dealing with goods liable to confiscation and a knowing concert with the evasion; on the record, no such basis for confiscability or culpable involvement was established. The penalty was therefore unsustainable and was set aside. Case-Laws Central Excise Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118750