https://www.taxtmi.com/caselaws?id=115082 Penalty remained sustainable where tampering with excise records and sale invoices was found to have facilitated removal of goods and duty evasion. The Tribunal held that payment of duty after detection of the manipulation was not a voluntary deposit made before the show cause notice in a manner that would negate penalty. Authorities cited for leniency were found distinguishable on facts, and the order dropping penalty was set aside while the adjudicating authority's penalty was restored. en-us Tue, 15 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 16:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115082 Penalty remained sustainable where tampering with excise records and sale invoices was found to have facilitated removal of goods and duty evasion. The Tribunal held that payment of duty after detection of the manipulation was not a voluntary deposit made before the show cause notice in a manner that would negate penalty. Authorities cited for leniency were found distinguishable on facts, and the order dropping penalty was set aside while the adjudicating authority's penalty was restored. Case-Laws Central Excise Tue, 15 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115082