https://www.taxtmi.com/caselaws?id=170177 Admissions, corroborating private records and mismatched statutory accounts can establish suppression of production and clandestine removal, especially where statements admit non-accountal of goods and clearance without invoices. Denial of relied-upon documents and personal hearing was not shown on the facts, as copies were supplied or offered and hearing opportunities were not availed. Where suppression is proved, penalty under Section 11AC follows with the duty demand. Penalties on individuals require specific evidence of involvement: the Managing Director's penalty may be reduced where his role is shown but the amount is excessive, while penalties on other Directors cannot rest on designation alone. en-us Tue, 20 Aug 2013 00:00:00 +0530 Mon, 18 May 2015 12:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170177 Admissions, corroborating private records and mismatched statutory accounts can establish suppression of production and clandestine removal, especially where statements admit non-accountal of goods and clearance without invoices. Denial of relied-upon documents and personal hearing was not shown on the facts, as copies were supplied or offered and hearing opportunities were not availed. Where suppression is proved, penalty under Section 11AC follows with the duty demand. Penalties on individuals require specific evidence of involvement: the Managing Director's penalty may be reduced where his role is shown but the amount is excessive, while penalties on other Directors cannot rest on designation alone. Case-Laws Central Excise Tue, 20 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170177