https://www.taxtmi.com/caselaws?id=109564 The Commissioner confirmed liability to duty on woven sacks of polyethylene manufactured and cleared without payment by the company. Penalties were imposed on the company, its Director, and Excise Clerk. The Tribunal rejected leniency for admitting guilt after detection, reducing penalties for the Director and company due to duty amount and circumstances. The Director's involvement in instructing unauthorized invoices led to upheld penalties, while the Excise Clerk was not penalized for being misled. Penalties were reduced based on the total duty evaded. en-us Wed, 02 Jul 2003 00:00:00 +0530 Tue, 10 Apr 2012 17:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109564 The Commissioner confirmed liability to duty on woven sacks of polyethylene manufactured and cleared without payment by the company. Penalties were imposed on the company, its Director, and Excise Clerk. The Tribunal rejected leniency for admitting guilt after detection, reducing penalties for the Director and company due to duty amount and circumstances. The Director's involvement in instructing unauthorized invoices led to upheld penalties, while the Excise Clerk was not penalized for being misled. Penalties were reduced based on the total duty evaded. Case-Laws Central Excise Wed, 02 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109564