https://www.taxtmi.com/caselaws?id=49752 Rule 209A of the Central Excise Rules, 1944 applies only to a person who deals with excisable goods in the manner contemplated by the provision; it cannot be extended to impose a personal penalty on a manufacturer's employee for acts done within the course of employment absent an independent legal basis. As the employee had no separate role outside his official capacity, the personal penalty was held unsustainable. en-us Fri, 14 Jan 2000 00:00:00 +0530 Tue, 17 Aug 2010 12:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49752 Rule 209A of the Central Excise Rules, 1944 applies only to a person who deals with excisable goods in the manner contemplated by the provision; it cannot be extended to impose a personal penalty on a manufacturer's employee for acts done within the course of employment absent an independent legal basis. As the employee had no separate role outside his official capacity, the personal penalty was held unsustainable. Case-Laws Central Excise Fri, 14 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49752