https://www.taxtmi.com/caselaws?id=110155 Documentary evidence showing receipt and suppression of empty cement bags, together with the assessee's failure to rebut supplier records, transport documents, octroi material, handwritten slips and its own admission, was sufficient to sustain a finding of clandestine removal and excise duty demand. The absence of proof of shortage of raw materials did not undermine the specific evidence of unaccounted bags used for duty-free clearance of cement. Penalty was justified for deliberate non-accountal and illicit removals, but was reduced as the original amount was considered excessive; the appeal succeeded only to that limited extent. en-us Tue, 12 Aug 2003 00:00:00 +0530 Fri, 13 Apr 2012 18:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110155 Documentary evidence showing receipt and suppression of empty cement bags, together with the assessee's failure to rebut supplier records, transport documents, octroi material, handwritten slips and its own admission, was sufficient to sustain a finding of clandestine removal and excise duty demand. The absence of proof of shortage of raw materials did not undermine the specific evidence of unaccounted bags used for duty-free clearance of cement. Penalty was justified for deliberate non-accountal and illicit removals, but was reduced as the original amount was considered excessive; the appeal succeeded only to that limited extent. Case-Laws Central Excise Tue, 12 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110155