https://www.taxtmi.com/caselaws?id=50432 Penalty under Rule 209A of the Central Excise Rules, 1944 requires positive evidence that the person proceeded against knew the goods were liable to confiscation. Such knowledge cannot be presumed merely from the appellant's position or designation, and the record did not show involvement in clandestine removal or awareness of removal without duty payment. The penalty was therefore unsustainable and was set aside, with consequential relief as admissible. en-us Tue, 06 Feb 2001 00:00:00 +0530 Sat, 21 Aug 2010 16:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50432 Penalty under Rule 209A of the Central Excise Rules, 1944 requires positive evidence that the person proceeded against knew the goods were liable to confiscation. Such knowledge cannot be presumed merely from the appellant's position or designation, and the record did not show involvement in clandestine removal or awareness of removal without duty payment. The penalty was therefore unsustainable and was set aside, with consequential relief as admissible. Case-Laws Central Excise Tue, 06 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50432