https://www.taxtmi.com/caselaws?id=113392 Contemporaneous factory documents, including a duplicate invoice, lorry receipt and octroi materials, were read together to support a finding of clandestine removal because the core particulars matched and minor discrepancies did not discredit the evidence; the duty demand was sustained. Unaccounted diesel engines not reflected in statutory records were validly confiscated, though the redemption fine was reduced. Confiscation of raw materials was set aside because no sustainable rule-based basis existed for that category of goods. Penalties were correspondingly moderated, with the principal penalty reduced, one penalty set aside, and connected penalties reduced. en-us Thu, 04 Mar 2004 00:00:00 +0530 Sat, 05 May 2012 11:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113392 Contemporaneous factory documents, including a duplicate invoice, lorry receipt and octroi materials, were read together to support a finding of clandestine removal because the core particulars matched and minor discrepancies did not discredit the evidence; the duty demand was sustained. Unaccounted diesel engines not reflected in statutory records were validly confiscated, though the redemption fine was reduced. Confiscation of raw materials was set aside because no sustainable rule-based basis existed for that category of goods. Penalties were correspondingly moderated, with the principal penalty reduced, one penalty set aside, and connected penalties reduced. Case-Laws Central Excise Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113392