https://www.taxtmi.com/caselaws?id=108297 Parallel invoices, transport documents and statements prepared by the assessee itself were treated as sufficient to infer clandestine manufacture and removal, because they showed identical clearance particulars, dual invoicing and undisclosed clearances. The absence of rebuttal, cross-examination or a satisfactory reconciliation of quantities weakened the defence, and the plea for further corroboration from raw material consumption or electricity use was rejected. Penalties were largely sustained because the officers' role in the parallel invoicing scheme was not disputed, but the manufacturer's penalty was reduced for the period before Section 11AC came into force, and the personal penalties on the officers were also reduced. en-us Tue, 22 Oct 2002 00:00:00 +0530 Fri, 30 Mar 2012 18:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108297 Parallel invoices, transport documents and statements prepared by the assessee itself were treated as sufficient to infer clandestine manufacture and removal, because they showed identical clearance particulars, dual invoicing and undisclosed clearances. The absence of rebuttal, cross-examination or a satisfactory reconciliation of quantities weakened the defence, and the plea for further corroboration from raw material consumption or electricity use was rejected. Penalties were largely sustained because the officers' role in the parallel invoicing scheme was not disputed, but the manufacturer's penalty was reduced for the period before Section 11AC came into force, and the personal penalties on the officers were also reduced. Case-Laws Central Excise Tue, 22 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108297