https://www.taxtmi.com/caselaws?id=207764 Clandestine removal of excisable goods may be established through mutually corroborative private registers, duplicate production and raw material records, delivery challans, and admissions in statements when the statutory records do not reflect clearances. On that basis, penalty under Section 11AC is attracted once duty evasion is proved, and appellate relief may permit reduction to 25% if the required duty and reduced penalty are paid within the stipulated time where such benefit is available. Directors can also face personal penalty under Rule 209A when their statements and surrounding evidence show that the illicit clearances were undertaken under their instructions. en-us Tue, 22 Feb 2011 00:00:00 +0530 Wed, 27 May 2015 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207764 Clandestine removal of excisable goods may be established through mutually corroborative private registers, duplicate production and raw material records, delivery challans, and admissions in statements when the statutory records do not reflect clearances. On that basis, penalty under Section 11AC is attracted once duty evasion is proved, and appellate relief may permit reduction to 25% if the required duty and reduced penalty are paid within the stipulated time where such benefit is available. Directors can also face personal penalty under Rule 209A when their statements and surrounding evidence show that the illicit clearances were undertaken under their instructions. Case-Laws Central Excise Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207764