https://www.taxtmi.com/caselaws?id=2834 Carbon copies of delivery challans, read with the proprietor's admission of clearances without Central Excise invoices or duty payment and of cash sales in the open market, were treated as sufficient to sustain a demand for duty on alleged clandestine removal. The absence of identified buyers or separate independent corroboration did not weaken the Revenue's case on these facts. The reduced penalty already granted by the Commissioner (Appeals) was also left undisturbed, and the penalty under Rule 209A stood set aside for the proprietor. The demand and surviving penalty were therefore sustained. en-us Fri, 14 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2834 Carbon copies of delivery challans, read with the proprietor's admission of clearances without Central Excise invoices or duty payment and of cash sales in the open market, were treated as sufficient to sustain a demand for duty on alleged clandestine removal. The absence of identified buyers or separate independent corroboration did not weaken the Revenue's case on these facts. The reduced penalty already granted by the Commissioner (Appeals) was also left undisturbed, and the penalty under Rule 209A stood set aside for the proprietor. The demand and surviving penalty were therefore sustained. Case-Laws Central Excise Fri, 14 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2834