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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Imposition of penalty - Clandestine removal of goods - Merely ...


General Manager Not Automatically Liable for Clandestine Goods Removal Without Evidence of Knowledge u/r 209A.

December 25, 2015

Case Laws     Central Excise     AT

Imposition of penalty - Clandestine removal of goods - Merely because he was the General Manager for a limited period, cannot make him liable to penalty under Rule 209A unless there is evidence to show that such clandestine activity was being carried out with his knowledge and consent and under his instructions. - AT

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