https://www.taxtmi.com/caselaws?id=48368 Personal penalty under Rule 209A of the Central Excise Rules, 1944 can be sustained only when the record establishes the officer's knowledge that the goods were liable to confiscation. On the facts, the Tribunal found no evidence of such knowledge and noted that the amounts were reversed after the lapse was pointed out. The High Court treated this as a factual finding based on the same material and held that no substantial question of law arose from deletion of the penalty, so the challenge failed. en-us Thu, 17 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48368 Personal penalty under Rule 209A of the Central Excise Rules, 1944 can be sustained only when the record establishes the officer's knowledge that the goods were liable to confiscation. On the facts, the Tribunal found no evidence of such knowledge and noted that the amounts were reversed after the lapse was pointed out. The High Court treated this as a factual finding based on the same material and held that no substantial question of law arose from deletion of the penalty, so the challenge failed. Case-Laws Central Excise Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48368