https://www.taxtmi.com/caselaws?id=106827 Non-supply of documents and an alleged defect in the panchnama did not establish breach of natural justice where the records had been supplied or inspected and the seized documents were otherwise identified. Duty demand was sustained because parallel invoices, undisclosed invoices, and corroborative railway and DGS&D records proved clearances without duty and supported clandestine removal. The equal penalty under Section 11AC was set aside because the relevant period predated its introduction, and the individual penalties were recalibrated according to each noticee's role: sleeping partners were exonerated, the non-partner's penalty was deleted, and the authorised signatory's penalty was reduced. en-us Mon, 18 Feb 2002 00:00:00 +0530 Thu, 15 Mar 2012 18:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106827 Non-supply of documents and an alleged defect in the panchnama did not establish breach of natural justice where the records had been supplied or inspected and the seized documents were otherwise identified. Duty demand was sustained because parallel invoices, undisclosed invoices, and corroborative railway and DGS&D records proved clearances without duty and supported clandestine removal. The equal penalty under Section 11AC was set aside because the relevant period predated its introduction, and the individual penalties were recalibrated according to each noticee's role: sleeping partners were exonerated, the non-partner's penalty was deleted, and the authorised signatory's penalty was reduced. Case-Laws Central Excise Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106827