https://www.taxtmi.com/caselaws?id=220985 The appeal was dismissed as the Commissioner (Appeal) upheld the decision of the lower adjudicating authority regarding the clandestine removal of goods without payment of Central Excise duty. The appellant's lack of infrastructure for manufacturing goods and discrepancies in purchase orders and invoices led to the confirmation of the demand and penalties imposed. The appellant's failure to provide evidence for procurement of goods and the absence of proper documentation supported the decision against them. One appellant's penalty was waived while the other's appeal was rejected based on non-compliance with Central Excise duty payment. en-us Fri, 23 Nov 2012 00:00:00 +0530 Wed, 23 Jan 2013 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220985 The appeal was dismissed as the Commissioner (Appeal) upheld the decision of the lower adjudicating authority regarding the clandestine removal of goods without payment of Central Excise duty. The appellant's lack of infrastructure for manufacturing goods and discrepancies in purchase orders and invoices led to the confirmation of the demand and penalties imposed. The appellant's failure to provide evidence for procurement of goods and the absence of proper documentation supported the decision against them. One appellant's penalty was waived while the other's appeal was rejected based on non-compliance with Central Excise duty payment. Case-Laws Central Excise Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220985