https://www.taxtmi.com/caselaws?id=245379 Penalty under Rule 209A of the Central Excise Rules, 1944 requires a specific finding, supported by evidence, that the concerned knowingly participated in conduct rendering goods liable to confiscation. Mere status as finance controller or routine involvement in purchase and accounts is insufficient without proof of conscious involvement in the offence. On that basis, the penalty was set aside and consequential relief followed. en-us Mon, 12 Mar 2012 00:00:00 +0530 Fri, 28 Mar 2014 06:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245379 Penalty under Rule 209A of the Central Excise Rules, 1944 requires a specific finding, supported by evidence, that the concerned knowingly participated in conduct rendering goods liable to confiscation. Mere status as finance controller or routine involvement in purchase and accounts is insufficient without proof of conscious involvement in the offence. On that basis, the penalty was set aside and consequential relief followed. Case-Laws Central Excise Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245379