https://www.taxtmi.com/caselaws?id=42338 In excise proceedings involving a corporate assessee, show cause notices may be issued to directors where the statutory scheme and allegations call for inquiry into their role in the alleged evasion. Rule 221 and related provisions may support liability for duties, penalties and confiscation arising from the business covered by the declaration, and the corporate veil may be examined where fraud, collusion, wilful misstatement, suppression or contravention is alleged. However, personal penalty cannot be imposed in the abstract; the department must establish, in adjudication, the extent of each director's responsibility. The opportunity to show cause satisfies natural justice at the notice stage. en-us Fri, 12 Aug 1988 00:00:00 +0530 Fri, 24 Jan 2020 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42338 In excise proceedings involving a corporate assessee, show cause notices may be issued to directors where the statutory scheme and allegations call for inquiry into their role in the alleged evasion. Rule 221 and related provisions may support liability for duties, penalties and confiscation arising from the business covered by the declaration, and the corporate veil may be examined where fraud, collusion, wilful misstatement, suppression or contravention is alleged. However, personal penalty cannot be imposed in the abstract; the department must establish, in adjudication, the extent of each director's responsibility. The opportunity to show cause satisfies natural justice at the notice stage. Case-Laws Central Excise Fri, 12 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42338