https://www.taxtmi.com/caselaws?id=116592 Unaccounted goods, forged invoices and corroborating statements were treated as evidence of clandestine manufacture and removal, so the duty demand, confiscation of goods and redemption fine were upheld. Because the duty had been paid before issue of the show cause notice, the penalty under Section 11AC and interest under Section 11AB were set aside. Penalties under Rule 26 were sustained against the accountant and power of attorney holder, as their direct participation in the illicit clearance and receipt of goods was established. en-us Mon, 19 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 18:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116592 Unaccounted goods, forged invoices and corroborating statements were treated as evidence of clandestine manufacture and removal, so the duty demand, confiscation of goods and redemption fine were upheld. Because the duty had been paid before issue of the show cause notice, the penalty under Section 11AC and interest under Section 11AB were set aside. Penalties under Rule 26 were sustained against the accountant and power of attorney holder, as their direct participation in the illicit clearance and receipt of goods was established. Case-Laws Central Excise Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116592