https://www.taxtmi.com/caselaws?id=246259 Seized private records and initial admissions of the manager, accountant and partner established clandestine manufacture and removal, and later retractions did not displace that evidence or the corroboration from the records. The objections based on summons, prior approval and natural justice were rejected on the facts, and the admitted suppression justified invocation of the extended limitation period. The duty demand and equal penalty on the firm were therefore upheld. Penalties on the two employees were set aside because they were not shown to have benefited from the clandestine clearances. en-us Fri, 13 Aug 2010 00:00:00 +0530 Sun, 20 Apr 2014 14:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246259 Seized private records and initial admissions of the manager, accountant and partner established clandestine manufacture and removal, and later retractions did not displace that evidence or the corroboration from the records. The objections based on summons, prior approval and natural justice were rejected on the facts, and the admitted suppression justified invocation of the extended limitation period. The duty demand and equal penalty on the firm were therefore upheld. Penalties on the two employees were set aside because they were not shown to have benefited from the clandestine clearances. Case-Laws Central Excise Fri, 13 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246259