https://www.taxtmi.com/caselaws?id=99307 The tribunal confirmed a duty demand of Rs. 1,93,245.38 against the appellants for alleged clandestine removal of biscuits due to inconsistencies in documentation. However, the demand of Rs. 4,07,303.00 for abatement on durable containers was set aside as the tribunal accepted the appellants' argument on the rotation factor. The personal penalty imposed was reduced from Rs. 75,000/- to Rs. 30,000/- in line with adjustments in duty demands. Ultimately, the duty demand related to clandestine activities was upheld, the abatement demand was overturned, and the penalty was reduced. en-us Tue, 21 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 18:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99307 The tribunal confirmed a duty demand of Rs. 1,93,245.38 against the appellants for alleged clandestine removal of biscuits due to inconsistencies in documentation. However, the demand of Rs. 4,07,303.00 for abatement on durable containers was set aside as the tribunal accepted the appellants' argument on the rotation factor. The personal penalty imposed was reduced from Rs. 75,000/- to Rs. 30,000/- in line with adjustments in duty demands. Ultimately, the duty demand related to clandestine activities was upheld, the abatement demand was overturned, and the penalty was reduced. Case-Laws Central Excise Tue, 21 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99307