https://www.taxtmi.com/caselaws?id=754961 Personal penalty under Rule 209A of the Central Excise Rules, 1944 and Rule 26 of the Central Excise Rules, 2002 requires that the person dealt with goods knowing, or having reason to believe, that they were liable to confiscation. Where the show-cause notice did not propose confiscation and the adjudication order did not record such knowledge or belief, the essential foundation for the penalty is absent. On that basis, the penalty imposed on the appellants was set aside. en-us Mon, 24 Jun 2024 00:00:00 +0530 Thu, 04 Jul 2024 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754961 Personal penalty under Rule 209A of the Central Excise Rules, 1944 and Rule 26 of the Central Excise Rules, 2002 requires that the person dealt with goods knowing, or having reason to believe, that they were liable to confiscation. Where the show-cause notice did not propose confiscation and the adjudication order did not record such knowledge or belief, the essential foundation for the penalty is absent. On that basis, the penalty imposed on the appellants was set aside. Case-Laws Central Excise Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754961