https://www.taxtmi.com/caselaws?id=2840 Clandestine removal is established where shortage of finished goods, dispatch evidence, transporter confirmation and statements show clearance without invoice and duty payment, and the assessee fails to rebut that case with credible proof; the duty demand and equal penalty on the company were upheld. Personal penalty on a director under Rule 209A requires a specific finding of individual culpable involvement, and in the absence of such finding the penalty was set aside. Where shortage and excess stock were admitted and the Commissioner (Appeals) had already moderated the duty, redemption fine and penalty, that relief was left undisturbed. en-us Wed, 31 Jan 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2840 Clandestine removal is established where shortage of finished goods, dispatch evidence, transporter confirmation and statements show clearance without invoice and duty payment, and the assessee fails to rebut that case with credible proof; the duty demand and equal penalty on the company were upheld. Personal penalty on a director under Rule 209A requires a specific finding of individual culpable involvement, and in the absence of such finding the penalty was set aside. Where shortage and excess stock were admitted and the Commissioner (Appeals) had already moderated the duty, redemption fine and penalty, that relief was left undisturbed. Case-Laws Central Excise Wed, 31 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2840