https://www.taxtmi.com/caselaws?id=124711 Personal penalty under Rule 209A of the Central Excise Rules, 1944 could not be sustained where the only adverse material was an uncorroborated statement of a co-accused director. The Tribunal accepted that the units were registered dealers, maintained records and invoices, and found no independent evidence that the goods were not supplied along with the invoices. In the absence of corroboration or other proof supporting the allegation, the statement alone was insufficient to establish culpability, and the revenue appeal was rejected. en-us Thu, 21 Feb 2008 00:00:00 +0530 Thu, 04 Oct 2012 15:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124711 Personal penalty under Rule 209A of the Central Excise Rules, 1944 could not be sustained where the only adverse material was an uncorroborated statement of a co-accused director. The Tribunal accepted that the units were registered dealers, maintained records and invoices, and found no independent evidence that the goods were not supplied along with the invoices. In the absence of corroboration or other proof supporting the allegation, the statement alone was insufficient to establish culpability, and the revenue appeal was rejected. Case-Laws Central Excise Thu, 21 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124711