https://www.taxtmi.com/caselaws?id=336933 Clandestine removal of gutkha pan masala was sustained where the intercepted consignment was admittedly duty unpaid and the departmental record included statements from the purchaser, transport agent, manager and others supporting removal without duty payment or excise invoice. The appellant failed to produce evidence of duty payment for earlier consignments and did not dislodge the factual findings of the lower authorities. On these facts, the demand of duty and the accompanying penalty were upheld as justified. en-us Tue, 01 Nov 2016 00:00:00 +0530 Sun, 01 Jan 2017 13:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336933 Clandestine removal of gutkha pan masala was sustained where the intercepted consignment was admittedly duty unpaid and the departmental record included statements from the purchaser, transport agent, manager and others supporting removal without duty payment or excise invoice. The appellant failed to produce evidence of duty payment for earlier consignments and did not dislodge the factual findings of the lower authorities. On these facts, the demand of duty and the accompanying penalty were upheld as justified. Case-Laws Central Excise Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336933