https://www.taxtmi.com/caselaws?id=92625 Confiscation of seized excisable goods and duty demand were supported where the rolls were found without excise documents and the record and statements indicated clandestine removal. Separate small-scale exemption was denied and clearances were clubbed because the evidence pointed to common management, interlinked production, shared branding, inadequate independent records, and use of one unit as a dummy concern. Penalty was treated as sustainable against the firms for their role in evasion, but could not be imposed on an individual without proof that a valid show cause notice had been served on him; the firm penalties were reduced. en-us Thu, 11 Nov 1999 00:00:00 +0530 Wed, 02 Nov 2011 18:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92625 Confiscation of seized excisable goods and duty demand were supported where the rolls were found without excise documents and the record and statements indicated clandestine removal. Separate small-scale exemption was denied and clearances were clubbed because the evidence pointed to common management, interlinked production, shared branding, inadequate independent records, and use of one unit as a dummy concern. Penalty was treated as sustainable against the firms for their role in evasion, but could not be imposed on an individual without proof that a valid show cause notice had been served on him; the firm penalties were reduced. Case-Laws Central Excise Thu, 11 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92625