https://www.taxtmi.com/caselaws?id=350388 Clandestine removal and excise duty evasion were upheld on the basis of seized invoices, stock verification and statements recorded under section 14. The Court accepted the concurrent factual findings that the assessee used a duplicate transporter copy, maintained a parallel invoice book and issued fake invoices, with excess unaccounted stock supporting the charge of evasion. As no material was produced to dislodge those findings or show any error in the computation of duty or penalty, the challenge to the demand, penalty under section 11AC and rule 25 failed and the appeal was dismissed. en-us Thu, 02 Nov 2017 00:00:00 +0530 Sat, 04 Nov 2017 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350388 Clandestine removal and excise duty evasion were upheld on the basis of seized invoices, stock verification and statements recorded under section 14. The Court accepted the concurrent factual findings that the assessee used a duplicate transporter copy, maintained a parallel invoice book and issued fake invoices, with excess unaccounted stock supporting the charge of evasion. As no material was produced to dislodge those findings or show any error in the computation of duty or penalty, the challenge to the demand, penalty under section 11AC and rule 25 failed and the appeal was dismissed. Case-Laws Central Excise Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350388