https://www.taxtmi.com/caselaws?id=340220 Clandestine removal was inferred from parallel invoices, transport records, weighment slips, production entries and statements, so the duty demands were largely sustained. On the production shortage and dispatch-based demands, the evidence was accepted as sufficient to show clearances without duty payment, while the explanation of quality-test rejection was rejected for lack of proof. The additional penalty, redemption fine and individual penalty were found excessive and reduced in the overall circumstances. The dropped demand based on bilty nakal registers could not be finally decided on the existing record, so the Revenue's challenge was remanded for de novo adjudication with opportunity to both sides. en-us Wed, 15 Mar 2017 00:00:00 +0530 Sat, 10 Feb 2018 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340220 Clandestine removal was inferred from parallel invoices, transport records, weighment slips, production entries and statements, so the duty demands were largely sustained. On the production shortage and dispatch-based demands, the evidence was accepted as sufficient to show clearances without duty payment, while the explanation of quality-test rejection was rejected for lack of proof. The additional penalty, redemption fine and individual penalty were found excessive and reduced in the overall circumstances. The dropped demand based on bilty nakal registers could not be finally decided on the existing record, so the Revenue's challenge was remanded for de novo adjudication with opportunity to both sides. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340220