https://www.taxtmi.com/caselaws?id=272802 Penalties under Rule 209A of the Central Excise Rules, 1944 cannot be sustained without an independent finding establishing each appellant's individual role and basis of liability. A mere repetition of the show cause notice allegations is insufficient to justify personal penalty. The Tribunal also noted that the principal demand against the manufacturer had already been settled under the Kar Vivad Samadhan Scheme, and penalties on connected persons were not sustainable in the similar circumstances relied upon. The impugned penalties were therefore set aside and the appeals succeeded. en-us Wed, 28 Jul 1999 00:00:00 +0530 Fri, 18 May 2018 12:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272802 Penalties under Rule 209A of the Central Excise Rules, 1944 cannot be sustained without an independent finding establishing each appellant's individual role and basis of liability. A mere repetition of the show cause notice allegations is insufficient to justify personal penalty. The Tribunal also noted that the principal demand against the manufacturer had already been settled under the Kar Vivad Samadhan Scheme, and penalties on connected persons were not sustainable in the similar circumstances relied upon. The impugned penalties were therefore set aside and the appeals succeeded. Case-Laws Central Excise Wed, 28 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272802