https://www.taxtmi.com/caselaws?id=82148 The Tribunal upheld the duty demand of Rs. 2,06,479.20 based on evidence of clandestine production and removal of tread rubber. Penalties on M/s. Kushana Rubber Works and the Managing Partner were reduced to Rs. 20,000 and Rs. 5,000, respectively. The validity of the tread rubber production formula was supported, and allegations of clandestine activities were confirmed. Statements by key individuals were deemed credible, with the Tribunal dismissing claims of coercion. Overall, the Tribunal affirmed the duty demand and findings of clandestine activities, with minor adjustments to penalties due to the manufacturer's small scale. en-us Tue, 08 Sep 1992 00:00:00 +0530 Sat, 02 Jul 2011 12:21:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82148 The Tribunal upheld the duty demand of Rs. 2,06,479.20 based on evidence of clandestine production and removal of tread rubber. Penalties on M/s. Kushana Rubber Works and the Managing Partner were reduced to Rs. 20,000 and Rs. 5,000, respectively. The validity of the tread rubber production formula was supported, and allegations of clandestine activities were confirmed. Statements by key individuals were deemed credible, with the Tribunal dismissing claims of coercion. Overall, the Tribunal affirmed the duty demand and findings of clandestine activities, with minor adjustments to penalties due to the manufacturer's small scale. Case-Laws Central Excise Tue, 08 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82148