https://www.taxtmi.com/caselaws?id=102900 Contemporaneous shift-wise production records, together with enquiries showing that the alleged outside suppliers were fictitious, were treated as reliable material to support a finding of suppressed production and clandestine clearances; the duty demand was therefore sustained. Penalty treatment depended on the legal status of the noticees: the penalty on the proprietorship concern was set aside because a proprietorship cannot be penalised separately from its proprietor in the manner imposed, while the penalties on the proprietor and the person in charge were retained but reduced having regard to the circumstances. en-us Thu, 05 Dec 1996 00:00:00 +0530 Thu, 16 Feb 2012 17:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102900 Contemporaneous shift-wise production records, together with enquiries showing that the alleged outside suppliers were fictitious, were treated as reliable material to support a finding of suppressed production and clandestine clearances; the duty demand was therefore sustained. Penalty treatment depended on the legal status of the noticees: the penalty on the proprietorship concern was set aside because a proprietorship cannot be penalised separately from its proprietor in the manner imposed, while the penalties on the proprietor and the person in charge were retained but reduced having regard to the circumstances. Case-Laws Central Excise Thu, 05 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102900