https://www.taxtmi.com/caselaws?id=87691 Evidence from customer statements and the appellants' own partners showed that goods invoiced as CRGO rolls and Torridel core were in substance electrical laminations supplied in coil and strip form. On that evidentiary basis, the finding of clandestine removal was sustained and the duty demand was upheld. However, considering the quantum of duty involved and the surrounding circumstances, the penalty was found excessive and was reduced to Rs. 25,000 in each case. en-us Fri, 12 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 16:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87691 Evidence from customer statements and the appellants' own partners showed that goods invoiced as CRGO rolls and Torridel core were in substance electrical laminations supplied in coil and strip form. On that evidentiary basis, the finding of clandestine removal was sustained and the duty demand was upheld. However, considering the quantum of duty involved and the surrounding circumstances, the penalty was found excessive and was reduced to Rs. 25,000 in each case. Case-Laws Central Excise Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87691