https://www.taxtmi.com/caselaws?id=220933 Clandestine receipt and removal under central excise can be established on unaccounted records, weighment slips, notebooks, and corroborative evidence of suppressed raw-material receipt and finished-goods clearance. A challenge based on denial of cross-examination of third parties does not necessarily undermine the finding where the assessee's liability rests on direct materials against it. Reduced penalty under the proviso to Section 11AC is available only if duty, interest, and the stipulated penalty are paid within the prescribed time after the adjudication order, and payment made only pursuant to a later appellate order does not meet that condition. Penalty on an individual under Rule 26 is sustainable where conscious participation in clandestine removal is shown. en-us Wed, 30 Jan 2013 00:00:00 +0530 Sat, 02 Nov 2013 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220933 Clandestine receipt and removal under central excise can be established on unaccounted records, weighment slips, notebooks, and corroborative evidence of suppressed raw-material receipt and finished-goods clearance. A challenge based on denial of cross-examination of third parties does not necessarily undermine the finding where the assessee's liability rests on direct materials against it. Reduced penalty under the proviso to Section 11AC is available only if duty, interest, and the stipulated penalty are paid within the prescribed time after the adjudication order, and payment made only pursuant to a later appellate order does not meet that condition. Penalty on an individual under Rule 26 is sustainable where conscious participation in clandestine removal is shown. Case-Laws Central Excise Wed, 30 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220933