https://www.taxtmi.com/caselaws?id=154625 Personal penalty under Rule 209A of the Central Excise Rules, 1944 depends on proof that the person concerned knew the goods were liable to confiscation. The Tribunal examined the respondent's statement and surrounding record, found that such knowledge had not been established, and held that the departmental case failed on that factual basis. The High Court declined to interfere, noting that a different view on the same evidence would not justify intervention and that no substantial question of law arose. en-us Fri, 14 Nov 2008 00:00:00 +0530 Mon, 24 Nov 2014 19:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154625 Personal penalty under Rule 209A of the Central Excise Rules, 1944 depends on proof that the person concerned knew the goods were liable to confiscation. The Tribunal examined the respondent's statement and surrounding record, found that such knowledge had not been established, and held that the departmental case failed on that factual basis. The High Court declined to interfere, noting that a different view on the same evidence would not justify intervention and that no substantial question of law arose. Case-Laws Central Excise Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154625