https://www.taxtmi.com/caselaws?id=118212 Clear, unretracted admission of clandestine removal, corroborated by recovered delivery slips, intercepted goods, stock shortages and immediate payment on detection, was treated as sufficient to sustain the duty demand and confiscation of the goods, truck and redemption fine. The surrounding records were found consistent with removal without duty payment, and the assessee's later conduct did not displace that inference. The penalty under Section 11AC was moderated on the facts and reduced, but the separate penalty on the partner was upheld because active involvement in the removal was established. en-us Mon, 25 Apr 2005 00:00:00 +0530 Mon, 06 May 2024 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118212 Clear, unretracted admission of clandestine removal, corroborated by recovered delivery slips, intercepted goods, stock shortages and immediate payment on detection, was treated as sufficient to sustain the duty demand and confiscation of the goods, truck and redemption fine. The surrounding records were found consistent with removal without duty payment, and the assessee's later conduct did not displace that inference. The penalty under Section 11AC was moderated on the facts and reduced, but the separate penalty on the partner was upheld because active involvement in the removal was established. Case-Laws Central Excise Mon, 25 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118212