https://www.taxtmi.com/caselaws?id=51223 Penalty under Rule 209A requires proof that the person dealt with goods liable to confiscation with knowledge or reason to believe that they were so liable. On the facts, the employees, the director, the truck owners and the drivers were not shown to have the necessary knowledge or direct involvement, so the penalty against them was set aside. For the manufacturer, the omission to make the RG 23A debit entry was treated as inadvertent and not part of a deliberate design to evade duty, so the penalty was reduced; the redemption fine was maintained, and confiscation of plant and machinery was found unsustainable and was set aside. en-us Wed, 27 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 14:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51223 Penalty under Rule 209A requires proof that the person dealt with goods liable to confiscation with knowledge or reason to believe that they were so liable. On the facts, the employees, the director, the truck owners and the drivers were not shown to have the necessary knowledge or direct involvement, so the penalty against them was set aside. For the manufacturer, the omission to make the RG 23A debit entry was treated as inadvertent and not part of a deliberate design to evade duty, so the penalty was reduced; the redemption fine was maintained, and confiscation of plant and machinery was found unsustainable and was set aside. Case-Laws Central Excise Wed, 27 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51223