UNION OF INDIA vs ONKAR S. KANWAR .

The case addresses the legality of imposing personal penalties on Directors and Officers of a company under Central Excise laws. The central issue is whether individuals can be held personally liable for penalties when the company is found to have misclassified goods for excise duty purposes. The Supreme Court examines whether the adjudication by the Commissioners of Central Excise in Kerala and Gujarat properly established individual liability for the alleged evasion.