https://www.taxtmi.com/caselaws?id=91434 Unaccounted excisable goods, unsupported claims of lawful receipt, and failure to produce duty-paying documents justified an inference of clandestine manufacture and removal; the duty demand and confiscation were sustained. Personal penalties on the two trading-unit proprietors were set aside because active involvement in duty evasion was not established. The transport proprietor's admitted use of G.R. books for movement of goods supported a penalty, but the circumstances warranted reduction rather than full affirmation. The appeals thus succeeded only in part, with the substantive duty liability maintained and only some penalties deleted or reduced. en-us Fri, 14 May 1999 00:00:00 +0530 Tue, 18 Oct 2011 10:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91434 Unaccounted excisable goods, unsupported claims of lawful receipt, and failure to produce duty-paying documents justified an inference of clandestine manufacture and removal; the duty demand and confiscation were sustained. Personal penalties on the two trading-unit proprietors were set aside because active involvement in duty evasion was not established. The transport proprietor's admitted use of G.R. books for movement of goods supported a penalty, but the circumstances warranted reduction rather than full affirmation. The appeals thus succeeded only in part, with the substantive duty liability maintained and only some penalties deleted or reduced. Case-Laws Central Excise Fri, 14 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91434