https://www.taxtmi.com/caselaws?id=120700 Penalty under Rule 209A of the Central Excise Rules, 1944 was unsustainable because the record did not show the appellant's involvement in the management, sale, purchase, finance, removal, or disposal of excisable goods liable to confiscation. The evidence indicated that the plant manager was in overall charge of the unit and that the appellant was only attending board meetings. No material established that he was concerned with the impugned transactions or that he knew, or had reason to believe, the goods were liable to confiscation. The penalty was therefore set aside. en-us Wed, 06 Dec 2006 00:00:00 +0530 Mon, 23 Jul 2012 16:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120700 Penalty under Rule 209A of the Central Excise Rules, 1944 was unsustainable because the record did not show the appellant's involvement in the management, sale, purchase, finance, removal, or disposal of excisable goods liable to confiscation. The evidence indicated that the plant manager was in overall charge of the unit and that the appellant was only attending board meetings. No material established that he was concerned with the impugned transactions or that he knew, or had reason to believe, the goods were liable to confiscation. The penalty was therefore set aside. Case-Laws Central Excise Wed, 06 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120700