https://www.taxtmi.com/caselaws?id=124546 A limited remand confined to verifying whether private-record entries were reflected in statutory records did not assist the assessee, as it failed to produce the relevant records or prove duty-paid clearances. The earlier finding of clandestine removal therefore remained undisturbed, and the central excise duty demand and penalty on the firm were sustained. The separate penalty on the partner under Rule 209A was set aside as unnecessary on the facts. Confiscation of processed fabric, land, building, plant and machinery, along with redemption fine, was also held unsustainable and was set aside. en-us Fri, 01 Feb 2008 00:00:00 +0530 Mon, 01 Oct 2012 16:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124546 A limited remand confined to verifying whether private-record entries were reflected in statutory records did not assist the assessee, as it failed to produce the relevant records or prove duty-paid clearances. The earlier finding of clandestine removal therefore remained undisturbed, and the central excise duty demand and penalty on the firm were sustained. The separate penalty on the partner under Rule 209A was set aside as unnecessary on the facts. Confiscation of processed fabric, land, building, plant and machinery, along with redemption fine, was also held unsustainable and was set aside. Case-Laws Central Excise Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124546