https://www.taxtmi.com/caselaws?id=52413 Rule 209A penalty requires proof of physical dealing with excisable goods, together with knowledge or reason to believe that the goods were liable to confiscation. Mere connivance in or facilitation of fraudulent Modvat credit availment, without findings on those essential ingredients and mens rea, was held insufficient and the penalties were set aside. The plea of denial of natural justice failed because the record showed that the appellants did not reply to the show cause notice or hearing notices, and that factual position was not controverted. en-us Wed, 31 Dec 2003 00:00:00 +0530 Fri, 28 Jun 2024 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52413 Rule 209A penalty requires proof of physical dealing with excisable goods, together with knowledge or reason to believe that the goods were liable to confiscation. Mere connivance in or facilitation of fraudulent Modvat credit availment, without findings on those essential ingredients and mens rea, was held insufficient and the penalties were set aside. The plea of denial of natural justice failed because the record showed that the appellants did not reply to the show cause notice or hearing notices, and that factual position was not controverted. Case-Laws Central Excise Wed, 31 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52413