https://www.taxtmi.com/caselaws?id=101696 The appeals challenged an order confirming duty demand and imposing penalties on the appellants for clandestine removal of goods. The Commissioner upheld a duty demand of Rs. 63,50,509 due to the use of parallel sets of GPIs/Invoices. Despite appellants' claims of procedural violations, the Tribunal found no breach of natural justice rules. Evidence supported clandestine removal, leading to the dismissal of legal infirmity claims. The penalty under Section 11AC was canceled due to retrospective application issues. Personal penalties varied based on individual involvement, with adjustments made to penalties in the modified order. en-us Mon, 18 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 17:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101696 The appeals challenged an order confirming duty demand and imposing penalties on the appellants for clandestine removal of goods. The Commissioner upheld a duty demand of Rs. 63,50,509 due to the use of parallel sets of GPIs/Invoices. Despite appellants' claims of procedural violations, the Tribunal found no breach of natural justice rules. Evidence supported clandestine removal, leading to the dismissal of legal infirmity claims. The penalty under Section 11AC was canceled due to retrospective application issues. Personal penalties varied based on individual involvement, with adjustments made to penalties in the modified order. Case-Laws Central Excise Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101696