https://www.taxtmi.com/caselaws?id=154931 A certified Xerox copy of an invoice, when certified by the Range Superintendent, may support Cenvat credit even if the original invoice is not produced. Stock shortages recorded during verification, without contemporaneous protest about the method of verification, can justify an inference of clandestine removal and sustain the duty demand. Where clandestine removal is sustained, penalty under Section 11AC of the Central Excise Act, 1944 may also follow, and the proviso benefit is unavailable if interest is not paid within the prescribed time. Penalty imposed on a deceased director was treated as personal and was set aside. en-us Thu, 15 Oct 2009 00:00:00 +0530 Wed, 07 Jun 2017 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154931 A certified Xerox copy of an invoice, when certified by the Range Superintendent, may support Cenvat credit even if the original invoice is not produced. Stock shortages recorded during verification, without contemporaneous protest about the method of verification, can justify an inference of clandestine removal and sustain the duty demand. Where clandestine removal is sustained, penalty under Section 11AC of the Central Excise Act, 1944 may also follow, and the proviso benefit is unavailable if interest is not paid within the prescribed time. Penalty imposed on a deceased director was treated as personal and was set aside. Case-Laws Central Excise Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154931