https://www.taxtmi.com/caselaws?id=108164 Clandestine removal of tents and tent parts was sustained where invoice entries, transport documents and the gatekeeper's notebook showed mismatches in dates, quantity and description, and the explanation for advance GRs was not accepted. The Department's evidence was treated as sufficient to prove unrecorded clearances, so the duty demand was upheld. Penalty on the firm was maintained in principle because the contraventions were established, but the amount was reduced as excessive. A separate penalty on the proprietor was set aside because a proprietorship concern and its proprietor have no separate legal identity. en-us Tue, 28 Nov 2000 00:00:00 +0530 Fri, 30 Mar 2012 13:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108164 Clandestine removal of tents and tent parts was sustained where invoice entries, transport documents and the gatekeeper's notebook showed mismatches in dates, quantity and description, and the explanation for advance GRs was not accepted. The Department's evidence was treated as sufficient to prove unrecorded clearances, so the duty demand was upheld. Penalty on the firm was maintained in principle because the contraventions were established, but the amount was reduced as excessive. A separate penalty on the proprietor was set aside because a proprietorship concern and its proprietor have no separate legal identity. Case-Laws Central Excise Tue, 28 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108164