https://www.taxtmi.com/caselaws?id=362521 Unsupported or belated evidence will not disturb a duty computation in alleged clandestine removal where the adjudicating authority has already examined the record and excluded the claimed quantities on a reasoned basis. The challenge to omission of LAB said to be used for exempted cleaning powder, and to LAB procured through traders, was rejected, and the duty demand was sustained. Penalties under the Central Excise Rules were, however, found excessive in light of the prolonged litigation, the reduced duty liability, and the proprietary nature of the assessees, so they were substantially reduced. en-us Thu, 21 Jun 2018 00:00:00 +0530 Tue, 28 Aug 2018 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362521 Unsupported or belated evidence will not disturb a duty computation in alleged clandestine removal where the adjudicating authority has already examined the record and excluded the claimed quantities on a reasoned basis. The challenge to omission of LAB said to be used for exempted cleaning powder, and to LAB procured through traders, was rejected, and the duty demand was sustained. Penalties under the Central Excise Rules were, however, found excessive in light of the prolonged litigation, the reduced duty liability, and the proprietary nature of the assessees, so they were substantially reduced. Case-Laws Central Excise Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362521