https://www.taxtmi.com/caselaws?id=78709 Clandestine manufacture and removal of processed fabrics were held proved through recovered private records, corroborating statements, and factory records, so the duty demand was sustained. Penal and confiscatory consequences under the Additional Duties of Excise Act could not be applied for the period before May 1994 because the amendment operated prospectively; penalty for the later period was confined to the duty evaded and confiscation of land, building, plant and machinery was found unwarranted. Under Rule 209A, personal penalty required knowledge or reason to believe that the goods were liable to confiscation: penalties against the directors were retained in reduced form, while those against the manager and authorised signatory were set aside. en-us Wed, 22 Sep 2010 00:00:00 +0530 Fri, 10 Dec 2010 23:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78709 Clandestine manufacture and removal of processed fabrics were held proved through recovered private records, corroborating statements, and factory records, so the duty demand was sustained. Penal and confiscatory consequences under the Additional Duties of Excise Act could not be applied for the period before May 1994 because the amendment operated prospectively; penalty for the later period was confined to the duty evaded and confiscation of land, building, plant and machinery was found unwarranted. Under Rule 209A, personal penalty required knowledge or reason to believe that the goods were liable to confiscation: penalties against the directors were retained in reduced form, while those against the manager and authorised signatory were set aside. Case-Laws Central Excise Wed, 22 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78709