https://www.taxtmi.com/caselaws?id=115879 The Tribunal upheld the duty-demand of Rs. 27,67,551.00 on Aerated Waters/Flavours cleared clandestinely without payment of duty under forged invoices. The penalty was reduced to Rs. 5.00 lakh. The appellant's challenge regarding lack of direct notification on duty recovery was dismissed, as evidence supported the allegation of clandestine clearances. The confirmation of duty-demand was justified based on evidence of excess clearances and failure to effectively contest the charges. The penalty reduction to Rs. 5.00 lakh was considered appropriate given the case circumstances. en-us Mon, 17 Jan 2005 00:00:00 +0530 Mon, 04 Jun 2012 18:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115879 The Tribunal upheld the duty-demand of Rs. 27,67,551.00 on Aerated Waters/Flavours cleared clandestinely without payment of duty under forged invoices. The penalty was reduced to Rs. 5.00 lakh. The appellant's challenge regarding lack of direct notification on duty recovery was dismissed, as evidence supported the allegation of clandestine clearances. The confirmation of duty-demand was justified based on evidence of excess clearances and failure to effectively contest the charges. The penalty reduction to Rs. 5.00 lakh was considered appropriate given the case circumstances. Case-Laws Central Excise Mon, 17 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115879