https://www.taxtmi.com/caselaws?id=74137 Clandestine removal was inferred where alleged duty-paid rejected returns did not match the seized ACSR conductors and statutory movement and storage requirements were not met, so duty on the seized quantity was upheld. Non-duty-paid removal was also found in respect of the additional drums because permission, D-3 intimation and proper accounts were absent, supporting duty, confiscation and penalty. Valuation based on wholesale price was sustained, but the redemption fine and personal penalty were reduced as excessive on the facts. en-us Tue, 22 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74137 Clandestine removal was inferred where alleged duty-paid rejected returns did not match the seized ACSR conductors and statutory movement and storage requirements were not met, so duty on the seized quantity was upheld. Non-duty-paid removal was also found in respect of the additional drums because permission, D-3 intimation and proper accounts were absent, supporting duty, confiscation and penalty. Valuation based on wholesale price was sustained, but the redemption fine and personal penalty were reduced as excessive on the facts. Case-Laws Central Excise Tue, 22 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74137