https://www.taxtmi.com/caselaws?id=120354 Payment of duty before issuance of a show cause notice does not bar recovery or penalty where evidence establishes fraud, collusion, wilful suppression, or deliberate evasion. On facts showing clandestine manufacture and removal supported by excess stock, manipulated records, private notebooks, and admissions, the statutory benefit for pre-notice payment was held inapplicable and penalty under the equivalent penal provision followed. Confiscation of seized goods was sustained, but confiscation of plant and machinery was found excessive and the redemption fine on the seized goods was reduced. en-us Wed, 22 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120354 Payment of duty before issuance of a show cause notice does not bar recovery or penalty where evidence establishes fraud, collusion, wilful suppression, or deliberate evasion. On facts showing clandestine manufacture and removal supported by excess stock, manipulated records, private notebooks, and admissions, the statutory benefit for pre-notice payment was held inapplicable and penalty under the equivalent penal provision followed. Confiscation of seized goods was sustained, but confiscation of plant and machinery was found excessive and the redemption fine on the seized goods was reduced. Case-Laws Central Excise Wed, 22 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120354