https://www.taxtmi.com/caselaws?id=90656 Private records, challans, cards and receipt books can support a finding of clandestine receipt of grey fabrics, clandestine manufacture and clearance without duty when they are internally consistent and corroborated by surrounding facts such as common premises, common control and unexplained stock movements. For liability under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, penalty cannot be imposed by importing Rule 173Q of the Central Excise Rules, because the 1957 Act itself contains no penalty provision. Where valuation is not final, duty and redemption fine may be sent back for fresh determination, while confiscation may still be maintained. en-us Thu, 24 Jul 1997 00:00:00 +0530 Mon, 10 Oct 2011 15:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90656 Private records, challans, cards and receipt books can support a finding of clandestine receipt of grey fabrics, clandestine manufacture and clearance without duty when they are internally consistent and corroborated by surrounding facts such as common premises, common control and unexplained stock movements. For liability under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, penalty cannot be imposed by importing Rule 173Q of the Central Excise Rules, because the 1957 Act itself contains no penalty provision. Where valuation is not final, duty and redemption fine may be sent back for fresh determination, while confiscation may still be maintained. Case-Laws Central Excise Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90656