https://www.taxtmi.com/caselaws?id=77807 Clandestine removal of iron and steel products may be established by a cumulative appraisal of private records, corroborative statements, weighbridge data and electricity-consumption patterns, even where some defence objections such as non-production of witnesses or lack of direct recovery are raised; on that basis, the duty demand and penalty on the main assessee were upheld. A separate personal penalty on a partner may not survive where the firm has already been penalised for the same contravention; on that basis, the partner's penalty was set aside. The commentary thus highlights that indirect evidence can support clandestine manufacture findings, but duplicative personal penalisation may be unsustainable on the same facts. en-us Tue, 23 Jun 2009 00:00:00 +0530 Wed, 13 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77807 Clandestine removal of iron and steel products may be established by a cumulative appraisal of private records, corroborative statements, weighbridge data and electricity-consumption patterns, even where some defence objections such as non-production of witnesses or lack of direct recovery are raised; on that basis, the duty demand and penalty on the main assessee were upheld. A separate personal penalty on a partner may not survive where the firm has already been penalised for the same contravention; on that basis, the partner's penalty was set aside. The commentary thus highlights that indirect evidence can support clandestine manufacture findings, but duplicative personal penalisation may be unsustainable on the same facts. Case-Laws Central Excise Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77807