https://www.taxtmi.com/caselaws?id=349052 In a central excise dispute concerning alleged clandestine clearances, the article notes that retractions of recorded statements may not displace incriminating material when they are not promptly and credibly communicated. It also states that a plea of duty already paid by another unit will fail unless there is proper co-relation between the cleared goods and the duty-paid goods. Belated reversal of input credit does not cure the original wrongful availment, and goods cleared without duty may remain liable to confiscation and redemption fine. On the same facts, penalties on the manufacturer and individual noticees were also treated as sustainable. en-us Thu, 28 Sep 2017 00:00:00 +0530 Sat, 04 Nov 2017 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349052 In a central excise dispute concerning alleged clandestine clearances, the article notes that retractions of recorded statements may not displace incriminating material when they are not promptly and credibly communicated. It also states that a plea of duty already paid by another unit will fail unless there is proper co-relation between the cleared goods and the duty-paid goods. Belated reversal of input credit does not cure the original wrongful availment, and goods cleared without duty may remain liable to confiscation and redemption fine. On the same facts, penalties on the manufacturer and individual noticees were also treated as sustainable. Case-Laws Central Excise Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349052