https://www.taxtmi.com/caselaws?id=190525 A belatedly produced CT-3 certificate was treated as a procedural lapse, so duty on the covered clearances was not sustainable. Duty on the balance quantity was upheld because clandestine removal was corroborated by admissions, recipient-side statements, seizure of loaded trucks, factory shortage, and surrounding evidence, while later retractions were found insufficient. Confiscation of land, building, plant and machinery with redemption fine was set aside because Rule 173Q(2) had been omitted and no enabling provision was in force when notice was issued. The redemption fine on confiscated goods was reduced as some goods were found at the recipient's premises. en-us Fri, 06 Jan 2017 00:00:00 +0530 Thu, 24 Aug 2017 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190525 A belatedly produced CT-3 certificate was treated as a procedural lapse, so duty on the covered clearances was not sustainable. Duty on the balance quantity was upheld because clandestine removal was corroborated by admissions, recipient-side statements, seizure of loaded trucks, factory shortage, and surrounding evidence, while later retractions were found insufficient. Confiscation of land, building, plant and machinery with redemption fine was set aside because Rule 173Q(2) had been omitted and no enabling provision was in force when notice was issued. The redemption fine on confiscated goods was reduced as some goods were found at the recipient's premises. Case-Laws Central Excise Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190525