https://www.taxtmi.com/caselaws?id=208445 Confirmation of duty, interest and penalty on the processing unit was upheld on findings of clandestine removal, and the limitation plea was treated as covered against the appellant by binding precedent. The partner's personal penalty under the central excise penalty provisions was sustained in principle because he was the working and active partner in charge of factory and excise affairs, with the clandestine activity undertaken with his knowledge and consent; however, the penalty amount was reduced in view of the unit's immediate deposit of duty and the extent of evasion. en-us Fri, 18 Feb 2011 00:00:00 +0530 Sat, 24 Sep 2011 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208445 Confirmation of duty, interest and penalty on the processing unit was upheld on findings of clandestine removal, and the limitation plea was treated as covered against the appellant by binding precedent. The partner's personal penalty under the central excise penalty provisions was sustained in principle because he was the working and active partner in charge of factory and excise affairs, with the clandestine activity undertaken with his knowledge and consent; however, the penalty amount was reduced in view of the unit's immediate deposit of duty and the extent of evasion. Case-Laws Central Excise Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208445