https://www.taxtmi.com/caselaws?id=3556 Service of a show cause notice on a partner who participates in the firm's affairs is treated as valid service on the firm. The note also states that duty demand is sustainable where goods are cleared from the manufacturing premises without proper accounting and the removals are not reflected in statutory records. It further explains that, when duty is not separately collected, the assessable value should be taken as cum-duty price and the excise duty element deducted. On that basis, penalty may be reduced if found excessive. en-us Tue, 18 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3556 Service of a show cause notice on a partner who participates in the firm's affairs is treated as valid service on the firm. The note also states that duty demand is sustainable where goods are cleared from the manufacturing premises without proper accounting and the removals are not reflected in statutory records. It further explains that, when duty is not separately collected, the assessable value should be taken as cum-duty price and the excise duty element deducted. On that basis, penalty may be reduced if found excessive. Case-Laws Central Excise Tue, 18 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3556