https://www.taxtmi.com/caselaws?id=3556 Service of a show cause notice on a partner who habitually participates in the firm's business affairs is valid service on the firm under the Indian Partnership Act. Unaccounted manufacture and clearances from an unregistered premises supported recovery of excise duty for goods removed without payment. Where duty was not separately collected, the sale price must be treated as cum-duty value and the duty element deducted when recomputing the demand. Cum-duty relief was available, and the penalty under the Central Excise Rules was reduced as 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 habitually participates in the firm's business affairs is valid service on the firm under the Indian Partnership Act. Unaccounted manufacture and clearances from an unregistered premises supported recovery of excise duty for goods removed without payment. Where duty was not separately collected, the sale price must be treated as cum-duty value and the duty element deducted when recomputing the demand. Cum-duty relief was available, and the penalty under the Central Excise Rules was reduced as excessive. Case-Laws Central Excise Tue, 18 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3556