https://www.taxtmi.com/caselaws?id=2603 Clandestine removal was sustained where labour-board records, private production charts, admissions, and electricity consumption together established suppression of production; the duty demand on that basis was upheld. Fictitious purchases and duplicate invoices were also treated as proved where alleged suppliers were non-existent, transporters denied carriage, and recovered invoice books and challans showed use of another firm's documents; the related demand was upheld. Transport documents and transporter statements likewise supported the inference of removals from the assessee's premises, and that demand was upheld. Interest and penalty provisions were held to operate prospectively, so pre-introduction interest was set aside, composite penalties required fresh segregation and quantification, and individual penalties were largely sustained. en-us Thu, 16 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2603 Clandestine removal was sustained where labour-board records, private production charts, admissions, and electricity consumption together established suppression of production; the duty demand on that basis was upheld. Fictitious purchases and duplicate invoices were also treated as proved where alleged suppliers were non-existent, transporters denied carriage, and recovered invoice books and challans showed use of another firm's documents; the related demand was upheld. Transport documents and transporter statements likewise supported the inference of removals from the assessee's premises, and that demand was upheld. Interest and penalty provisions were held to operate prospectively, so pre-introduction interest was set aside, composite penalties required fresh segregation and quantification, and individual penalties were largely sustained. Case-Laws Central Excise Thu, 16 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2603