https://www.taxtmi.com/caselaws?id=330124 Intermediate goods can remain excisable where the processing amounts to manufacture, even if they move between units as semi-finished products; on the stated facts, removal without payment of duty was treated as clandestine and the claimed benefit of Rule 56-B was unavailable because the required supporting order and conditions were not shown. Penalties on persons managing the concern were sustained where they were involved in the duty evasion, and the amounts were not found to be shockingly disproportionate. The challenge to excisability, clandestine removal, and penalty therefore failed. en-us Tue, 10 May 2016 00:00:00 +0530 Fri, 06 Jan 2017 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330124 Intermediate goods can remain excisable where the processing amounts to manufacture, even if they move between units as semi-finished products; on the stated facts, removal without payment of duty was treated as clandestine and the claimed benefit of Rule 56-B was unavailable because the required supporting order and conditions were not shown. Penalties on persons managing the concern were sustained where they were involved in the duty evasion, and the amounts were not found to be shockingly disproportionate. The challenge to excisability, clandestine removal, and penalty therefore failed. Case-Laws Central Excise Tue, 10 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330124