https://www.taxtmi.com/caselaws?id=209057 Contemporaneous weighment slips, recorded statements and surrounding records were treated as evidence of clandestine removal because they showed roll clearances with truck numbers, dates and quantities that did not match the assessee's later explanations. The plea that 35 slips related to coal ash was rejected for lack of payment records, transporter details or corroborative accounts, and the duty demand based on those slips was sustained. The explanation that 4 slips related to old machinery was also rejected for want of duty documents or job work challans, and the related demand was upheld. On that footing, penalty under Section 11AC was sustained, with an option to reduce it to 25% on timely compliance, and the personal penalties were also maintained. en-us Fri, 18 Feb 2011 00:00:00 +0530 Thu, 01 Aug 2013 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209057 Contemporaneous weighment slips, recorded statements and surrounding records were treated as evidence of clandestine removal because they showed roll clearances with truck numbers, dates and quantities that did not match the assessee's later explanations. The plea that 35 slips related to coal ash was rejected for lack of payment records, transporter details or corroborative accounts, and the duty demand based on those slips was sustained. The explanation that 4 slips related to old machinery was also rejected for want of duty documents or job work challans, and the related demand was upheld. On that footing, penalty under Section 11AC was sustained, with an option to reduce it to 25% on timely compliance, and the personal penalties were also maintained. Case-Laws Central Excise Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209057