https://www.taxtmi.com/caselaws?id=118348 Clandestine removal of excisable goods may be established through recovered delivery challans and unretracted admissions by responsible persons when the assessee offers no plausible explanation for the documents. Such evidence can sustain a duty demand for unaccounted removals. Pre-show-cause-notice payment of part of the duty may justify restricting the Section 11AC penalty to the unpaid balance. Personal penalty under Rule 209A may be set aside where the circumstances and relief concerning the principal penalty do not support its continuation. en-us Thu, 19 May 2005 00:00:00 +0530 Sat, 30 Jun 2012 11:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118348 Clandestine removal of excisable goods may be established through recovered delivery challans and unretracted admissions by responsible persons when the assessee offers no plausible explanation for the documents. Such evidence can sustain a duty demand for unaccounted removals. Pre-show-cause-notice payment of part of the duty may justify restricting the Section 11AC penalty to the unpaid balance. Personal penalty under Rule 209A may be set aside where the circumstances and relief concerning the principal penalty do not support its continuation. Case-Laws Central Excise Thu, 19 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118348