https://www.taxtmi.com/caselaws?id=124846 The Tribunal upheld duty demand and penalties on a cement manufacturer for clandestinely clearing excess cement without paying Central Excise duty. Despite the Commissioner (Appeals) setting aside duty demand and penalties due to lack of evidence, the Tribunal found the charge proven based on physical weighment and admissions, rejecting reliance on a previous case. The consistent excess quantity in each bag indicated clandestine clearance, leading to the confirmation of duty demand and penalties against the company and its Managing Director. The judgment underscores the importance of evidence and consistent duty assessment in such cases. en-us Wed, 26 Nov 2008 00:00:00 +0530 Sat, 05 Aug 2017 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124846 The Tribunal upheld duty demand and penalties on a cement manufacturer for clandestinely clearing excess cement without paying Central Excise duty. Despite the Commissioner (Appeals) setting aside duty demand and penalties due to lack of evidence, the Tribunal found the charge proven based on physical weighment and admissions, rejecting reliance on a previous case. The consistent excess quantity in each bag indicated clandestine clearance, leading to the confirmation of duty demand and penalties against the company and its Managing Director. The judgment underscores the importance of evidence and consistent duty assessment in such cases. Case-Laws Central Excise Wed, 26 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124846