https://www.taxtmi.com/caselaws?id=203443 Personal penalty under Rule 209A of the Central Excise Rules, 1944 was found sustainable where evidence showed a director's knowledge of and involvement in clandestine clearance of excisable goods through parallel invoices and destruction of invoices after clearance. The shortage of finished goods was undisputed, and statements of the excise clerk and the director supported the finding of active participation under the directions of the directors. The objection based on denial of cross-examination failed because no request had been made before the adjudicating authority. Penalty was upheld, but the quantum was reduced in view of the company already suffering equal penalty and the absence of proved monetary gain to the director. en-us Fri, 24 Dec 2010 00:00:00 +0530 Mon, 28 Mar 2011 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203443 Personal penalty under Rule 209A of the Central Excise Rules, 1944 was found sustainable where evidence showed a director's knowledge of and involvement in clandestine clearance of excisable goods through parallel invoices and destruction of invoices after clearance. The shortage of finished goods was undisputed, and statements of the excise clerk and the director supported the finding of active participation under the directions of the directors. The objection based on denial of cross-examination failed because no request had been made before the adjudicating authority. Penalty was upheld, but the quantum was reduced in view of the company already suffering equal penalty and the absence of proved monetary gain to the director. Case-Laws Central Excise Fri, 24 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203443