https://www.taxtmi.com/caselaws?id=2322 Personal penalty under Rule 209A of the Central Excise Rules, 1944 cannot rest on a person's designation alone. Where the Revenue relies only on office held, a loose sheet, or conjecture, it must still prove conscious participation, personal knowledge, consent, or involvement in the clandestine removal. The handwriting evidence did not link the Chairman to the loose sheet, and there was no specific material showing his day-to-day involvement or awareness of the alleged activity. On that record, the penalty was not sustainable and was set aside. en-us Mon, 09 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2322 Personal penalty under Rule 209A of the Central Excise Rules, 1944 cannot rest on a person's designation alone. Where the Revenue relies only on office held, a loose sheet, or conjecture, it must still prove conscious participation, personal knowledge, consent, or involvement in the clandestine removal. The handwriting evidence did not link the Chairman to the loose sheet, and there was no specific material showing his day-to-day involvement or awareness of the alleged activity. On that record, the penalty was not sustainable and was set aside. Case-Laws Central Excise Mon, 09 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2322