https://www.taxtmi.com/caselaws?id=121609 Unretracted admissions recorded under Section 14 of the Central Excise Act, 1944, together with shortage findings, private production records and statements of the persons concerned, were sufficient to establish clandestine removal and sustain the duty demand without further corroboration. The demand on unaccounted production was therefore restored in favour of the Revenue, along with related penalties. Confiscation of plant and machinery, however, was found excessive on proportionality grounds and was set aside. en-us Mon, 21 May 2007 00:00:00 +0530 Mon, 20 Nov 2017 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121609 Unretracted admissions recorded under Section 14 of the Central Excise Act, 1944, together with shortage findings, private production records and statements of the persons concerned, were sufficient to establish clandestine removal and sustain the duty demand without further corroboration. The demand on unaccounted production was therefore restored in favour of the Revenue, along with related penalties. Confiscation of plant and machinery, however, was found excessive on proportionality grounds and was set aside. Case-Laws Central Excise Mon, 21 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121609