https://www.taxtmi.com/caselaws?id=151804 Penalty under Rule 209A of the Central Excise Rules, 1944 requires proof that a person knowingly acquired, possessed or dealt with goods liable to confiscation. Mere purchase of a small quantity of goods, without evidence of complicity in the principal offence or the requisite knowledge, is insufficient to attract penal liability. On the facts stated, the purchaser's involvement was not established and the penalty was held unjustified, with the penal order set aside as disproportionate in the absence of proof of culpable knowledge. en-us Wed, 06 May 2009 00:00:00 +0530 Mon, 17 Jun 2013 11:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151804 Penalty under Rule 209A of the Central Excise Rules, 1944 requires proof that a person knowingly acquired, possessed or dealt with goods liable to confiscation. Mere purchase of a small quantity of goods, without evidence of complicity in the principal offence or the requisite knowledge, is insufficient to attract penal liability. On the facts stated, the purchaser's involvement was not established and the penalty was held unjustified, with the penal order set aside as disproportionate in the absence of proof of culpable knowledge. Case-Laws Central Excise Wed, 06 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151804