https://www.taxtmi.com/caselaws?id=201691 Where duty on clandestinely removed final products had already been paid, a separate demand on the raw materials used to manufacture those goods could not be sustained, and that demand was set aside. Knowledge of and participation in clandestine clearance supported penal liability on the Director, so the penalty was sustained. Redemption fine could not be imposed when the goods had not been seized and were not available for confiscation, because the option of redemption arises only in relation to confiscable goods in existence; the fine was therefore unsustainable. en-us Fri, 06 Aug 2010 00:00:00 +0530 Fri, 28 Jan 2011 23:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201691 Where duty on clandestinely removed final products had already been paid, a separate demand on the raw materials used to manufacture those goods could not be sustained, and that demand was set aside. Knowledge of and participation in clandestine clearance supported penal liability on the Director, so the penalty was sustained. Redemption fine could not be imposed when the goods had not been seized and were not available for confiscation, because the option of redemption arises only in relation to confiscable goods in existence; the fine was therefore unsustainable. Case-Laws Central Excise Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201691