https://www.taxtmi.com/caselaws?id=83339 Clandestine removal of cement was upheld only to the extent supported by statutory raw material accounts and corroborative circumstances, including excess gunny bags, shortage of finished goods, and seized bilties indicating a double-set bilty arrangement. The Tribunal treated the case as proved on preponderance of probability, but limited the duty demand where the evidence was not equally corroborated. Penalties were confined to persons against whom the record sufficiently connected the conduct: the manufacturer's penalty was reduced, the transporter's penalty was reduced, the Rule 226 penalty was set aside, and penalties on the other appellants were deleted. en-us Wed, 15 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83339 Clandestine removal of cement was upheld only to the extent supported by statutory raw material accounts and corroborative circumstances, including excess gunny bags, shortage of finished goods, and seized bilties indicating a double-set bilty arrangement. The Tribunal treated the case as proved on preponderance of probability, but limited the duty demand where the evidence was not equally corroborated. Penalties were confined to persons against whom the record sufficiently connected the conduct: the manufacturer's penalty was reduced, the transporter's penalty was reduced, the Rule 226 penalty was set aside, and penalties on the other appellants were deleted. Case-Laws Central Excise Wed, 15 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83339