https://www.taxtmi.com/caselaws?id=92124 Private D-series registers recovered from the production manager's custody, together with un-retracted statements of persons familiar with the factory operations, were treated as admissible and reliable evidence of manufacture and clearance of asbestos cement pressure pipes with less than the prescribed fly ash content. On that basis, the denial of exemption under Notification No. 38/93-C.E., the duty demand, appropriation of the deposited amount, confiscation-related relief and the company penalty were sustained. However, the personal penalty on the managing director under Rule 209A was set aside because no specific foundation of abetment had been established. en-us Tue, 08 Jun 1999 00:00:00 +0530 Mon, 24 Oct 2011 18:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92124 Private D-series registers recovered from the production manager's custody, together with un-retracted statements of persons familiar with the factory operations, were treated as admissible and reliable evidence of manufacture and clearance of asbestos cement pressure pipes with less than the prescribed fly ash content. On that basis, the denial of exemption under Notification No. 38/93-C.E., the duty demand, appropriation of the deposited amount, confiscation-related relief and the company penalty were sustained. However, the personal penalty on the managing director under Rule 209A was set aside because no specific foundation of abetment had been established. Case-Laws Central Excise Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92124