https://www.taxtmi.com/caselaws?id=97935 Clandestine manufacture and removal of gudakhu was inferred from unexplained excess raw material, contradictory explanations for stock shortage, late-produced return documents, supplier denials, and discrepancies suggesting fabricated supporting bills and letters. The Tribunal held that these circumstances sufficiently established unaccounted use of tobacco powder and sustained the duty demand. On penalty, it accepted the demand but reduced the penalty on the proprietary concern in light of the overall facts, and held that no separate personal penalty was exigible against the proprietor merely in that capacity. en-us Tue, 03 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 16:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97935 Clandestine manufacture and removal of gudakhu was inferred from unexplained excess raw material, contradictory explanations for stock shortage, late-produced return documents, supplier denials, and discrepancies suggesting fabricated supporting bills and letters. The Tribunal held that these circumstances sufficiently established unaccounted use of tobacco powder and sustained the duty demand. On penalty, it accepted the demand but reduced the penalty on the proprietary concern in light of the overall facts, and held that no separate personal penalty was exigible against the proprietor merely in that capacity. Case-Laws Central Excise Tue, 03 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97935