https://www.taxtmi.com/caselaws?id=126412 Cum-duty benefit is not available for clandestine clearances made without invoices and without payment of duty, because the actual sale realisation cannot be treated as a duty-inclusive price. The duty computation, however, must be revisited for limited application of the slab-based exemption notifications, with any reduction in demand carrying a corresponding revision of the penalty. Where the partnership firm and the fictitious firm were controlled by the same person and no distinct role of other partners was shown, a separate personal penalty on the partner was unnecessary and was set aside. Confiscation of unregistered, unaccounted goods and the associated redemption fine were upheld as justified. en-us Thu, 28 May 2009 00:00:00 +0530 Tue, 06 Nov 2012 13:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126412 Cum-duty benefit is not available for clandestine clearances made without invoices and without payment of duty, because the actual sale realisation cannot be treated as a duty-inclusive price. The duty computation, however, must be revisited for limited application of the slab-based exemption notifications, with any reduction in demand carrying a corresponding revision of the penalty. Where the partnership firm and the fictitious firm were controlled by the same person and no distinct role of other partners was shown, a separate personal penalty on the partner was unnecessary and was set aside. Confiscation of unregistered, unaccounted goods and the associated redemption fine were upheld as justified. Case-Laws Central Excise Thu, 28 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126412