https://www.taxtmi.com/caselaws?id=370148 Penalty under Rule 209A of the Central Excise Rules, 1944 requires separate evidence of conscious participation, knowledge, or abetment before personal liability can be imposed on an individual; in the absence of an independent evidentiary basis beyond the firm's case, the penalty on Shri Ajay Shah was set aside. For M/s Royal Synthetics, unchallenged documentary material and surrounding evidence showing knowing assistance in clandestine removal were sufficient to sustain the penalty, and the objection regarding recorded statements did not displace that record. The result was deletion of the individual penalty while the firm's penalty was confirmed. en-us Tue, 06 Nov 2018 00:00:00 +0530 Mon, 12 Nov 2018 07:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370148 Penalty under Rule 209A of the Central Excise Rules, 1944 requires separate evidence of conscious participation, knowledge, or abetment before personal liability can be imposed on an individual; in the absence of an independent evidentiary basis beyond the firm's case, the penalty on Shri Ajay Shah was set aside. For M/s Royal Synthetics, unchallenged documentary material and surrounding evidence showing knowing assistance in clandestine removal were sufficient to sustain the penalty, and the objection regarding recorded statements did not displace that record. The result was deletion of the individual penalty while the firm's penalty was confirmed. Case-Laws Central Excise Tue, 06 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370148