https://www.taxtmi.com/caselaws?id=120864 In admitted clandestine removal of excisable goods and imported raw materials, prior payment of duty before the show cause notice did not, by itself, exclude liability to interest or mandatory penalty, because the evasion was fraudulent and detected after the removals had already occurred. The Tribunal treated the cited authorities as fact-specific and sustained the interest demand and the penalties against the assessees, with only minor modification. However, a personal penalty on the director was not sustainable because there was no clear finding of his individual involvement in the clandestine removal; such penalty requires evidence and a recorded finding of participation in the offending acts. en-us Wed, 20 Sep 2006 00:00:00 +0530 Wed, 25 Jul 2012 10:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120864 In admitted clandestine removal of excisable goods and imported raw materials, prior payment of duty before the show cause notice did not, by itself, exclude liability to interest or mandatory penalty, because the evasion was fraudulent and detected after the removals had already occurred. The Tribunal treated the cited authorities as fact-specific and sustained the interest demand and the penalties against the assessees, with only minor modification. However, a personal penalty on the director was not sustainable because there was no clear finding of his individual involvement in the clandestine removal; such penalty requires evidence and a recorded finding of participation in the offending acts. Case-Laws Central Excise Wed, 20 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120864