https://www.taxtmi.com/caselaws?id=85043 Voluntary statements corroborated by seized slips, gate passes and surrounding circumstances supported a finding of clandestine removal for the second consignment of M.S. ingots, so duty, confiscation and penalty were sustained for that part. On the alleged third consignment, the available material did not reliably link the goods to the stated manufacturer, so benefit of doubt was extended and that demand was rejected. The truck redemption fine was reduced as excessive. Under Rule 209A of the Central Excise Rules, 1944, penalty could attach to the person concerned with the offending goods, not to the partnership firm as such, so the penalty on the firm was set aside. en-us Fri, 09 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 14:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85043 Voluntary statements corroborated by seized slips, gate passes and surrounding circumstances supported a finding of clandestine removal for the second consignment of M.S. ingots, so duty, confiscation and penalty were sustained for that part. On the alleged third consignment, the available material did not reliably link the goods to the stated manufacturer, so benefit of doubt was extended and that demand was rejected. The truck redemption fine was reduced as excessive. Under Rule 209A of the Central Excise Rules, 1944, penalty could attach to the person concerned with the offending goods, not to the partnership firm as such, so the penalty on the firm was set aside. Case-Laws Central Excise Fri, 09 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85043