https://www.taxtmi.com/caselaws?id=350263 Penalties under Rule 209A of the Central Excise Rules, 1944 cannot be sustained without a clear, reasoned finding showing the basis for personal liability. The order under challenge contained no discussion of the factual background or the grounds linking the appellants to penalty, and the prior remand did not dispense with the need for such reasoning. As the adjudicating authority failed to record any finding supporting the penal action, the penalties on the appellants were set aside. en-us Thu, 10 Aug 2017 00:00:00 +0530 Fri, 03 Nov 2017 10:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350263 Penalties under Rule 209A of the Central Excise Rules, 1944 cannot be sustained without a clear, reasoned finding showing the basis for personal liability. The order under challenge contained no discussion of the factual background or the grounds linking the appellants to penalty, and the prior remand did not dispense with the need for such reasoning. As the adjudicating authority failed to record any finding supporting the penal action, the penalties on the appellants were set aside. Case-Laws Central Excise Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350263