https://www.taxtmi.com/caselaws?id=88126 Penalty is sustainable where goods are deliberately cleared in the name of a consignee, but the surrounding correspondence and statements show they were actually intended for a duty-paid godown and later resale. The stated explanation of diversion on telephonic instructions was found inconsistent and unconvincing, supporting a finding that the clearance device was adopted to avoid proper duty liability. Prior payment of differential duty before the show cause notice did not erase the deliberate character of the conduct or defeat penalty. en-us Thu, 08 Jan 1998 00:00:00 +0530 Thu, 15 Sep 2011 12:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88126 Penalty is sustainable where goods are deliberately cleared in the name of a consignee, but the surrounding correspondence and statements show they were actually intended for a duty-paid godown and later resale. The stated explanation of diversion on telephonic instructions was found inconsistent and unconvincing, supporting a finding that the clearance device was adopted to avoid proper duty liability. Prior payment of differential duty before the show cause notice did not erase the deliberate character of the conduct or defeat penalty. Case-Laws Central Excise Thu, 08 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88126