https://www.taxtmi.com/caselaws?id=119198 A clear and voluntary admission of clandestine removal, supported by matching invoices, invoice-cum-delivery challans and transporter details, was treated as reliable evidence and no further corroboration was required. The delayed retraction, not promptly communicated to the department, and the unexplained raw material shortage reinforced the finding. The demand of duty and the conclusion of clandestine removal were therefore upheld. On penalty, the director's active involvement justified sustaining the penalty against him, while the company received limited relief through reduction of its penalty. en-us Thu, 01 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 16:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119198 A clear and voluntary admission of clandestine removal, supported by matching invoices, invoice-cum-delivery challans and transporter details, was treated as reliable evidence and no further corroboration was required. The delayed retraction, not promptly communicated to the department, and the unexplained raw material shortage reinforced the finding. The demand of duty and the conclusion of clandestine removal were therefore upheld. On penalty, the director's active involvement justified sustaining the penalty against him, while the company received limited relief through reduction of its penalty. Case-Laws Central Excise Thu, 01 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119198