https://www.taxtmi.com/caselaws?id=125752 The Tribunal found the appellants guilty of not recording production in their re-rolling mills despite significant electricity consumption, supporting Revenue's position on clandestine removal of goods produced without duty payment. Discrepancies in invoices and transportation records further weakened the appellants' case. The Director's voluntary and credible admission of clandestine removal led to the rejection of appeals. While a penalty equal to duty was imposed on the company, the Director's penalty was reduced from Rs. 50,000 to Rs. 1,000 due to its perceived harshness. en-us Wed, 31 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 18:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125752 The Tribunal found the appellants guilty of not recording production in their re-rolling mills despite significant electricity consumption, supporting Revenue's position on clandestine removal of goods produced without duty payment. Discrepancies in invoices and transportation records further weakened the appellants' case. The Director's voluntary and credible admission of clandestine removal led to the rejection of appeals. While a penalty equal to duty was imposed on the company, the Director's penalty was reduced from Rs. 50,000 to Rs. 1,000 due to its perceived harshness. Case-Laws Central Excise Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125752