https://www.taxtmi.com/caselaws?id=399401 Penalty under Rule 209A of the erstwhile Central Excise Rules, 1944 is sustainable only where a person has physically dealt with excisable goods and had knowledge or belief that they were liable to confiscation. In the absence of evidence of such physical involvement, the penalty cannot be maintained. The connected appeal was closed on issuance of a discharge certificate under section 127 of the Finance Act, 2019, while the penalty appeal was allowed and the penalty set aside. en-us Fri, 11 Sep 2020 00:00:00 +0530 Sat, 10 Oct 2020 10:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399401 Penalty under Rule 209A of the erstwhile Central Excise Rules, 1944 is sustainable only where a person has physically dealt with excisable goods and had knowledge or belief that they were liable to confiscation. In the absence of evidence of such physical involvement, the penalty cannot be maintained. The connected appeal was closed on issuance of a discharge certificate under section 127 of the Finance Act, 2019, while the penalty appeal was allowed and the penalty set aside. Case-Laws Central Excise Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399401