https://www.taxtmi.com/caselaws?id=121325 Clear admissions by company officials, supported by parallel invoices and contemporaneous duty debit, sustained the finding of clandestine removal and upheld the company's duty demand and penalty. The plea of duress was rejected because the record did not support coercion, and belated retraction did not displace the earlier statements. Demand relating to goods seized at another premises, along with confiscation-related action and reversal of credit for input shortage, was also upheld because the appellant produced no convincing proof of duty payment and the credit reversal had been voluntarily admitted. Personal penalties were deleted for some individuals due to lack of independent culpability, but were retained against the person whose admission clearly supported penalty. en-us Wed, 04 Apr 2007 00:00:00 +0530 Sat, 28 Jul 2012 13:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121325 Clear admissions by company officials, supported by parallel invoices and contemporaneous duty debit, sustained the finding of clandestine removal and upheld the company's duty demand and penalty. The plea of duress was rejected because the record did not support coercion, and belated retraction did not displace the earlier statements. Demand relating to goods seized at another premises, along with confiscation-related action and reversal of credit for input shortage, was also upheld because the appellant produced no convincing proof of duty payment and the credit reversal had been voluntarily admitted. Personal penalties were deleted for some individuals due to lack of independent culpability, but were retained against the person whose admission clearly supported penalty. Case-Laws Central Excise Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121325