https://www.taxtmi.com/caselaws?id=380851 Ready mix concrete qualified for exemption under Notification No. 4/97-CE only if manufactured at the construction site; on the evidence of panchanamas, site plans and related material, the batching plants were found to be at a different location from the construction sites, and the assessee failed to rebut those findings, so the demand against the company was sustained. Personal penalty on the Director under Rule 209A of the Central Excise Rules, 1944 required evidence of intentional or conscious involvement in the wrongful availment of exemption; in the absence of such material, the penalty could not be sustained and was set aside. en-us Wed, 28 Nov 2018 00:00:00 +0530 Thu, 30 May 2019 09:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380851 Ready mix concrete qualified for exemption under Notification No. 4/97-CE only if manufactured at the construction site; on the evidence of panchanamas, site plans and related material, the batching plants were found to be at a different location from the construction sites, and the assessee failed to rebut those findings, so the demand against the company was sustained. Personal penalty on the Director under Rule 209A of the Central Excise Rules, 1944 required evidence of intentional or conscious involvement in the wrongful availment of exemption; in the absence of such material, the penalty could not be sustained and was set aside. Case-Laws Central Excise Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380851