https://www.taxtmi.com/caselaws?id=353278 Repeated opportunities after remand did not establish a breach of natural justice where the noticees failed to file a reply or appear for hearing. Seized incriminating records, parallel invoices, truck registers, weighment slips, depot records, octroi evidence and un-retracted statements were treated as sufficient corroboration for clandestine removals, denial of Cenvat credit, interest and related manufacturer penalties. Personal penalties on the Managing Director and key officers were sustained because the record showed active knowledge and participation in the evasion scheme, but enhancement of penalties in remand proceedings was impermissible without fresh material or recorded justification, so the increased portion was set aside. en-us Thu, 14 Dec 2017 00:00:00 +0530 Sat, 30 Dec 2017 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353278 Repeated opportunities after remand did not establish a breach of natural justice where the noticees failed to file a reply or appear for hearing. Seized incriminating records, parallel invoices, truck registers, weighment slips, depot records, octroi evidence and un-retracted statements were treated as sufficient corroboration for clandestine removals, denial of Cenvat credit, interest and related manufacturer penalties. Personal penalties on the Managing Director and key officers were sustained because the record showed active knowledge and participation in the evasion scheme, but enhancement of penalties in remand proceedings was impermissible without fresh material or recorded justification, so the increased portion was set aside. Case-Laws Central Excise Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353278